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1. Human Resource Management TENTH EDITON Managing Employee Benefits © 2003 Southwestern College Publishing. All rights reserved. PowerPoint Presentation by Charlie Cook Chapter 14 SECTION 4 Compensating Human Resources Robert L. Mathis  John H. Jackson

5. How the Benefit Dollar Is Spent Figure 14 –1 Source: Based on information in Employee Benefits , 2000 edition (Washington, D.C.: U.S. Chamber of Commerce, 2000).

7. Types of Benefits Figure 14 –2

10. Services During Severance Figure 14 –3 Source: Linda Jones, “Severance Policies in Place at Most Organizations,” Human Resource Executive, May 1, 2001, 28. Used with permission.

11. Median Age at Retirement by Gender Figure 14 –4 Source: U.S. Bureau of Labor Statistics. *Projected.

16. Individual Retirement Keogh Plans Individual Retirement Accounts (IRAs) 401(k) and 403 (b) Plans Individual Retirement Options

17. 401(k) for Small Business Figure 14 –5 Source: Based on data in Virginia Munger Kahn, “Pension Plans for Everyone,” Business Week Small Biz, July 16, 2001, 22.

20. Increases in Health-Care Benefits Costs to Employers Figure 14 –6 Source: U.S. Bureau of Labor Statistics, U.S. Department of Labor, 2002.

22. U.S. Population Lacking Health Insurance Figure 14 –7 Source: U.S. Census Bureau, 2002.

23. Other Benefits Benefits Relocation Expenses Life, Disability, Legal Insurances Educational Assistance Social and Recreational Family-Oriented Benefits Family-Care Benefits Credit Unions Purchase Discounts Stock Investment

25. Most Common Paid Holidays in the U.S. Figure 14 –8

26. Companies Offering Different Types of Paid Time Off Figure 14 –9 Source: “Employee Benefits Survey Technical Note,” Compensation and Working Conditions (Washington, DC: U.S. Bureau of Labor Statistics), Fall 2000.

29. Typical Division of HR Responsibilities: Benefits Administration Figure 14 –10

31. Pension and Retirement Functions on the Internet Figure 14 –11