A Research Report by the Society for Human Resource Management 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Sponsored by About This Research Report The following report provides an analysis of the 2010 SHRM Employee Benefits Survey results. In February 2010, the Society for Human Resource Management (SHRM) conducted its annual survey to gather information on the types of benefits employers offer to their employees. The survey instrument listed 279 benefits and asked human resource (HR) professionals to indicate whether they offered these benefits. If they offered a benefit, then they were asked whether their organization planned to reduce or eliminate the benefit in 2010. If the HR professional reported that his or her organization did not offer the benefit, the respondent was asked if there were plans to offer the benefit in the next year. About SHRM The Society for Human Resource Management (SHRM) is the world’s largest association devoted to human resource management. Representing more than 250,000 members in over 140 countries, the Society serves the needs of HR professionals and advances the interests of the HR profession. Founded in 1948, SHRM has more than 575 affiliated chapters within the United States and subsidiary offices in China and India. Visit SHRM Online at www.shrm.org. Media Contact Julie Malveaux julie.malveaux@shrm.org + 1-703-535-6273 USA SHRM 1800 Duke Street Alexandria, VA 22314 Phone: + 1-800-283-7476 Fax: + 1-703-535-6490 E-mail: shrm@shrm.org China Beijing Representative Office SHRM Corporation 5/F, South Block, Tower C Raycom Info Tech Park No.2, Kexueyuan South Road Zhongguancun, Haidian District Beijing, 100190 Tel: +86-10-59822093 / 59822146 Fax: +86-10-59822588 India SHRM India 702, 7th Floor Raheja Towers Plot C- 62, G Block Bandra Kurla Complex, Bandra (E) Mumbai 400051 Maharashtra Tel: +91-22-42472000 Fax: +91-22-42472010 SHRM Online: www.shrm.org SHRM Research: www.shrm.org/research SHRM Survey Findings: www.shrm.org/surveys SHRM Research Twitter: www.twitter.com/SHRM_Research To order printed copies of this report, visit www.shrmstore.shrm.org or call 1-800-444-5006. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 1 Contents 2 Executive Summary: Employee Benefits in a Post-Recession Economy 4 A Message From Colonial Life 5 Survey Results Employee Benefits: A Key Organizational Investment Health Care and Welfare Preventive Health and Wellness Retirement Savings and Planning Benefits Financial and Compensation Benefits Paid Leave Benefits Family-Friendly Benefits Flexible Working Benefits Personal Services Benefits Housing and Relocation Benefits Business Travel Benefits Other Benefits 5 7 15 18 21 26 30 33 38 41 43 45 47 Conclusions 48 Methodology 48 Notations 50 About the Respondents 51 Appendix 51 Benefits by Organization Staff Size and Organization Sector 73 Prevalence of Benefits 76 Benefits Index 82 Endnotes 83 Recently Published SHRM Survey Products Special Sections 10 Costs of Health Care Coverage to Companies 35 Providing Employees With More Freedom 36 Telework Programs: Executive Summary of SHRM Foundation-Funded Research 2 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Executive Summary: Employee Benefits in a Post-Recession Economy According to this research, the majority of HR professionals indicated that their organizations have been negatively affected by the U.S. and global economic recession. In this ever-changing economic climate, organizations are looking for ways to manage costs while at the same time dealing with the escalating expenses of employee benefits. So it is not surprising that 72% of HR professionals reported that the benefits offerings at their organization have been affected in some way. Additional noteworthy findings included the following: xx Employee benefits remained relatively stable from 2009 to 2010. Last year’s study revealed a small decrease in the percentage of organizations offering benefits from 2008 to 2009. xx The areas that experienced the biggest downward trend since 2009 were housing and relocation benefits and business travel benefits. xx Even though employee benefits have remained relatively stable since 2009, benefits offerings experienced a downward trend when compared with results from five years ago. xx With a few exceptions, the survey findings suggest that organizations with larger staff sizes were more likely than smaller ones to offer any given benefit. xx More than three-quarters (79%) of organizations reported they reviewed their benefits programs annually, and 10% reported reviewing them even more frequently. xx Organizations spent on average 19% of an em- ployee’s annual salary on mandatory benefits, 18% on voluntary benefits and 11% on pay for time not worked benefits. What Do These Findings Mean for Your Organization? A 2010 SHRM research report on job satisfaction found that employees ranked benefits among their top contributors to job satisfaction. Employee benefits offerings have become an increasingly important element of an employee’s total compensation package. As a result, it is important for an employee benefits package to be attractive to both current and prospective employees while simultaneously being cost-effective. Additional ways organizations can further leverage their benefits programs: xx Monitor legislation and its potential impact: HR professionals should constantly monitor changes in legislation to make sure their benefits programs are compliant with local, state and federal laws. The 2010 health care reform law in particular will affect how all organizations administer health care benefits. This new law is extremely complex, with some parts executed immediately and other parts implemented over the next several years. HR professionals will be relied upon to lead their organizations through this complex legislation.1 xx Communication is vital: Employee benefits play an important role in employee satisfaction and engagement. However, a disconnect exists between the dollar amount organizations spend on benefits and the employees’ perception of the value of their benefits package. It is important that HR professionals help employees fully understand all of their options and the true value of their benefits. Total compensation statements, benefits workshops, employee meetings and social networking tools are examples of communication methods that organizations can use to help ensure their benefits program is valued, understood and used by employees. 72% of HR professionals reported that the benefits offerings at their organization have been affected in some way. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 3 xx Review and ask for employee feedback: An orga- nization’s benefits program should be reviewed and assessed not only to monitor associated costs and value but also to evaluate the competitiveness of the program. A well-designed employee program is based on employee needs and supports an organization’s ability to attract and retain employees. The majority of HR professionals in this study reported that their organizations reviewed their benefits programs at least once a year. Benchmarking tools, benefits needs assessments and employee surveys are great tools HR professionals can use to help their organizations customize benefits programs to meet their needs and to remain competitive. 4 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy A Message From Colonial Life Colonial Life is a market leader in providing insurance benefits for employees and their families through their workplace, along with individual benefits education, advanced yet simple-to-use enrollment technology and quality personal service. Colonial Life offers disability, life and supplemental accident and health insurance policies in 49 states and the District of Columbia. (Similar policies, if approved, are underwritten in New York by a Colonial Life affiliate, The Paul Revere Life Insurance Company.) Based in Columbia, S.C., Colonial Life helps employers design benefits programs that fit the needs of their business as well as their employees, so they can build a more loyal and satisfied workforce—and ultimately a stronger business. Colonial Life was founded in 1939, providing insurance protection to everyday working Americans and their families. The company pioneered the concept of worksite marketing in 1955 and helped lead the industry into payroll-deducted premiums. Today, Colonial Life serves more than 60,000 businesses and organizations and has more than 2.9 million policies in force. A home office of 1,100 employees supports a nationwide independent sales organization of 6,400 career agents and approximately 5,500 active contracted brokers. Our Vision Colonial Life will be the company of choice for voluntary benefits programs offered through the workplace. Our Mission Colonial Life is committed to helping working Americans understand and appreciate the benefits available to them through the workplace and select the benefits they need to protect their families and lifestyles. We strive to fulfill this mission by providing: xx Personalized benefits counseling. xx Advanced yet simple-to-use enrollment technology. xx A broad portfolio of personal insurance coverage. xx Individual attention and commitment to service. We will create valuable and lasting partnerships with employers, their employees, our producers, our business partners and the communities where we work and live. To learn more, visit coloniallife.com or call (803) 798-7000. Colonial Life is the marketing brand of Colonial Life & Accident Insurance Company. Colonial Life and the logo, separately and in combination, and “Making benefits count.” are service marks of Colonial Life & Accident Insurance Company. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 5 Survey Results Employee Benefits: A Key Organizational Investment U.S. and Global Economic Recession HR professionals were asked to what extent their organizations and specifically their benefits offerings had been negatively affected by the recession. The majority of respondents reported their organizations were feeling the impact of the economic downturn (29% reported being affected to a large extent and 66% to some extent). There were no significant differences by organization size and profit status. These data are shown in Figure 1. As shown in Figure 2, 72% of HR professionals reported that the benefits offerings at their organization have been negatively affected either to a large extent (9%) or to some extent (63%) by the economic downturn. When these results were examined by organization sector, those from privately owned for-profit and nonprofit organizations were more likely to report that their benefits offerings had been affected by the recession. Percentage of Payroll Reflecting Total Cost of Benefits Organizations spent an average of 19% of an employee’s annual salary on mandatory benefits (such as unemployment, worker’s compensation, Social Figure 1 To What Extent Have Organizations Been Negatively Affected by the Economic Recession? Security), 18% on voluntary benefits (such as medical plans, dental plans, prescription coverage, flexible spending accounts, vision plans, survivor benefits) and 11% on pay for time not worked benefits (regular rate of pay for a nonworking period of time, such as vacations, holidays and personal, bereavement and sick leave). As shown in Table 1, large organizations indicated they spent more on voluntary benefits when compared with small organizations. Figures 3, 4 and 5 show that most organizations reported that these percentages stayed about the same as in previous fiscal year (75% for mandatory benefits, 67% for voluntary benefits and 84% for pay for time not worked benefits). More companies indicated that the percentage of payroll reflecting the cost of voluntary benefits (24%) had increased compared with those that reported increases in mandatory benefits (20%) and pay for time not worked benefits (12%). There were no significant differences by organization size and industry. Reviewing the Benefits Plan As illustrated in Figure 6, 79% of organizations reviewed their benefits programs annually, and 10% reported reviewing them even more frequently. Only 1% of organizations never reviewed their benefits programs. There were no significant differences by organization size and profit status. Figure 2 To What Extent Have Benefits Offerings Been Negatively Affected by the Economic Recession? 66% 63% 29% 28% 5% To a large extent To some extent (n = 522) Note: Excludes respondents who answered “not sure.” Source: 2010 Employee Benefits (SHRM, 2010) To no extent 9% To a large extent To some extent (n = 519) Note: Excludes respondents who answered “not sure.” Source: 2010 Employee Benefits (SHRM, 2010) To no extent 79% of organizations reviewed their benefits programs annually, and 10% reported reviewing them even more frequently. 6 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table 1 Average Percentage of Payroll Reflecting Total Cost of Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Mandatory benefits 19% 18% 19% 19% Voluntary benefits 18% 15% 19% 21% Pay for time not worked benefits 11% 11% 11% 10% Differences Based on Staff Size* Large > small (n = 383) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Figure 3 Change in Percentage of Payroll Reflecting Cost of Mandatory Benefits (Compared With the Previous Fiscal Year) Figure 4 Change in Percentage of Payroll Reflecting Cost of Voluntary Benefits (Compared With the Previous Fiscal Year) Change in Percentage of Payroll Reflecting Cost of Pay for Time Not Worked Benefits (Compared With the Previous Fiscal Year) 5% 9% 5% 20% 12% 24% 67% 75% (n = 408) Source: 2010 Employee Benefits (SHRM, 2010) 84% Higher Lower About the same Higher Lower About the same Figure 6 Figure 5 Higher Lower About the same (n = 412) Source: 2010 Employee Benefits (SHRM, 2010) (n = 407) Source: 2010 Employee Benefits (SHRM, 2010) Frequency of Reviewing Benefits Program 79% 10% More than once a year (n = 534) Source: 2010 Employee Benefits (SHRM, 2010) 7% Once a year/annually Once every two years 1% 2% Never Other 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 7 Health Care and Welfare Benefits Table A-1 lists health care and welfare benefits and (1) the percentage of human resource professionals who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate the benefit within the next 12 months; and (3) the percentage of organizations that did not offer the benefit but had plans to do so within the next 12 months. To get a complete picture of health care benefits and coverage, respondents indicated whether any aspect of any company-held plan included these particular benefits. Table A-1 Ninety-six percent of organizations offered prescription drug program coverage, and 91% offered a mail-order prescription program. Through a mail-order prescription program, employees can save money on medication by filling prescriptions through licensed pharmacies and having them conveniently delivered through the mail at a discounted rate. Other benefits related to prescription drug coverage included wholesale generic drug programs for injectable drugs (18%) and pharmacy management programs (15%). Health Care and Welfare Benefits Offer the benefit Offer the benefit but have plans to reduce or Do not offer the benefit but have plans to eliminate the benefit within the next 12 months do so within the next 12 months Prescription drug program coverage 96% 9% 0% Dental insurance 94% 7% 0% Mail-order prescription program 91% 7% 0% Chiropractic coverage 85% 7% * Preferred provider organization (PPO) 85% 3% * Accidental death and dismemberment insurance (AD&D)A 82% 6% 0% Mental health coverage 82% 6% * Vision insurance 77% 7% 1% Long-term disability insuranceB 76% 6% * Employee assistance program (EAP) 75% 7% 1% Medical flexible spending accountC 72% 6% 1% Short-term disability insuranceD 71% 8% 1% Contraceptive coverage 68% 6% * Rehabilitation assistance 45% 6% 1% Supplemental accident insurance 44% 7% 1% Health care premium flexible spending accountE 43% 7% 1% Health care coverage for dependent grandchildren 39% 4% * Domestic partner health care coverage (same-sex) 38% 7% 1% Domestic partner health care coverage (opposite-sex) 37% 5% 1% Health care coverage for foster children 37% 6% * Health care coverage for part-time workers 37% 8% 1% HMO (health maintenance organization) 33% 12% * Acupressure/acupuncture medical coverage 31% 5% 1% Bariatric coverage for weight loss 31% 6% 1% Cancer insurance 31% 6% 1% Long-term care insurance 31% 5% 1% Infertility treatment coverage (other than in-vitro fertilization) 30% 7% * Surcharges for spousal health care coverageF 26% 8% 1% continued on page 8 8 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Health Insurance Programs Nearly all companies (98%) offered at least one of these health care insurance benefits: preferred provider organization (PPO) plans, health maintenance organization (HMO) plans, health care reimbursement accounts (HRAs), point of service (POS) plans, consumer-directed health care plans (CDHP), indemnity plans or exclusive provider organization (EPO) plans. Additionally, 37% of organizations offered health care coverage to parttime employees. Organizations that provide health insurance may offer one or more types of plan. The Table A-1 most frequently offered type of health insurance was a PPO plan, offered by 85% of respondents’ companies. These plans offer a network of health care providers that patients must use or otherwise pay more for services from providers outside of the network. One-third (33%) of organizations offered HMO plans, which require participants to choose a primary care physician from their network to coordinate all of the patient’s care. A POS plan, offered by 21% of organizations, is a unique managed care health insurance system that combines attributes from both HMOs and PPOs. Health Care and Welfare Benefits (continued from page 7) Offer the benefit Offer the benefit but have plans to reduce or Do not offer the benefit but have plans to eliminate the benefit within the next 12 months do so within the next 12 months In-vitro fertilization coverage 25% 6% * Retiree health care coverage 25% 12% 1% Critical illness insuranceG 21% 4% 1% Point of service (POS) plan 21% 8% 1% Intensive care insuranceH 19% 7% * Hospital indemnity insurance 19% 5% * Laser-based vision correction coverage 19% 6% * Wholesale generic drug program for injectable drugs 18% 11% 1% Grief recovery program 17% 8% * Support groups 17% 3% * Consumer-directed health care plan (CDHP) 16% 4% 3% Pharmacy management programI 15% 3% 1% Alternative/complementary medical coverage 14% 1% 1% Health savings account (HSA)K 11% 0% 0% Exclusive provider organization (EPO) 9% 0% 1% Indemnity plan (fee-for-service) 8% 9% * Elective procedures coverageJ 7% 0% * Employer-matched contributions to health savings accountK 7% 0% 0% Health reimbursement account (HRA)K 6% 0% 0% Experimental/elective drug coverage 3% 0% * Subsidized cost of elder care 3% 0% * Gender reassignment surgery coverage 2% 0% * (n = 534) * Less than 1%. A Does not pertain to employee-paid supplemental insurance. B Does not pertain to employee-paid supplemental insurance. C IRC Section 125, for all expenses. D Does not pertain to employee-paid supplemental insurance. E IRC Section 125 Cafeteria Plan allowing for premium conversion. F Health care coverage for a spouse is offered as a benefit to employees, but there is a surcharge added to the employee premium cost. H Provides funds to help cover the extra expenses for accidents or illnesses that result in an admission to a hospital intensive care unit. G Provides funds to help cover extra expenses upon diagnosis of a critical illness or condition. I Independent of medical plan management. J Any non-emergency surgical procedure other than laser-based vision correction coverage. K These benefits were examined based on companies that indicated they offered consumer-directed health care plans (CDHP). Source: 2010 Employee Benefits (SHRM, 2010) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 9 CDHPs involve a high-deductible insurance plan combined with a health care spending account from which unreimbursed health care costs are paid. This plan can be attractive in that the premiums are typically lower for both the employer and the employee. Sixteen percent of companies reported offering this type of plan. Nine percent of organizations offered an EPO plan. This plan is thought of as being more restrictive because employees must use providers from a specific network of hospitals and physicians. Indemnity, or fee-for-service, plans are thought of as more traditional health care plans, which charge employees for each individual service and allow them complete choice in which providers they see. Only 8% of organizations reported offering this type of plan. Six percent of organizations offered health reimbursement accounts—health care spending accounts set up by the employer for the employee. The employer makes contributions for the employee to use for health care services. It is similar to a flexible spending account, except that the funds roll over from year to year, allowing the employee to accumulate funds over time. The vast majority of companies (94%) offered dental insurance to employees, and more than three-quarters (77%) offered vision insurance. These programs may be either part of or in addition to other health insurance plans. Other forms of insurance offered by respondents’ organizations included accidental death and dismemberment insurance (82%), chiropractic coverage (85%), mental health coverage (82%), supplemental accident insurance (44%), cancer insurance (31%), long-term care insurance (31%), critical illness insurance (21%), hospital indemnity insurance (19%) and intensive care insurance (19%). Health Care for Dependents Some health care and welfare benefits are intended to help employees manage the costs associated with caring for a dependent. As family structures in our society continue to change, companies are expanding the relationships that are qualified for certain benefits. Dependents who were offered health care coverage included dependent grandchildren (39%), domestic partners (38% of organizations offered opposite-sex domestic partner health care coverage and 37% offered same-sex domestic partner coverage) and foster children (37%). Women’s Health Some organizations offer health care and wellness benefits that focus on childbearing and fertility. The most commonly offered benefit was contraceptive coverage (68%). In addition, 30% of organizations covered infertility treatment (other than in-vitro fertilization), and 25% specifically offered in-vitro fertilization coverage. Health Savings Accounts Health savings accounts (HSAs) were created by the Medicare bill in 2003 and are designed to help individuals save on a tax-free basis for future qualified medical and retiree health care costs. Eleven percent of companies provided these accounts. Contributions to HSA accounts can be made by the employer, the employee or both. Seven percent of organizations matched contributions made to these accounts. Flexible Spending Accounts Medical flexible spending accounts allow employees to deduct pretax dollars from their paychecks to pay for health care services, such as co-payments, insurance deductibles and vision and dental expenses. These accounts offer companies a way to help employees manage their health care costs. The maximum amount each eligible employee may contribute to these accounts is determined by the employer. Almost three-quarters (72%) of organizations offered medical flexible spending accounts (Internal Revenue Code (IRC) Section 125, for all expenses), and 43% reported offering health care premium flexible spending accounts (IRC Section 125 Cafeteria Plan allowing for premium conversion). Medical flexible spending accounts allow employees to deduct pretax dollars from their paychecks to pay for health care services, such as copayments, insurance deductibles and vision and dental expenses. 10 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Costs of Health Care Coverage to Companies The cost of health care coverage is a major financial issue for employers, and there are differences in the costs organizations pay annually per employee depending on the organization staff size and factors such as revenue per FTE. Overall, the average cost for health care per employee is $7,038, according to the 2009 SHRM Health Care Benchmarking Database. Larger organizations spend $8,026 per employee compared with $6,706 and $6,775 for small- and medium-sized organizations. Average Health Care Cost per Employee (by Organization Staff Size) Overall $7,038 Small (1–99 employees) $6,706 Medium (100–499 employees) $6,775 Large (500 or more employees) $8,026 Source: SHRM Health Care Benchmarking Database (2009) Revenue per FTE also has an impact on the average health care costs. Revenue per FTE is a metric that is often used to measure productivity. Companies with higher revenue per FTE, above $155,556, spend $8,068 on health care costs per employee. This is significantly higher than companies with revenue per FTE below $155,556, which spend $5,629. More detailed information on this topic can be found through SHRM’s Customized Benchmarking Service at www.shrm.org /benchmarks. Average Health Care Cost per Employee (by Revenue per FTE) Cost per employee Revenue per FTE Above $155,556 Revenue per FTE Below $155,556 Mean Mean $5,629 $8,068 Source: SHRM Health Care Benchmarking Database (2009) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 11 Disability Long-term disability (offered by 76% of organizations) and short-term disability (offered by 71% of organizations) provide income replacement for employees whose illness or injury causes a longer absence from work. Short-term disability usually starts after a one- to two-week absence, and longterm disability usually goes into effect six weeks to three months after the illness or injury. While paid sick leave usually covers an employee’s entire salary, short-term and long-term disability may cover only a portion of the individual’s salary. Mental and Emotional Health Some companies offer health and welfare benefits that are directed toward employees’ mental and emotional well-being. An employee assistance program (EAP) is a confidential counseling program designed to assist employees with any problems that may distract them from their work. Three-quarters (75%) of organizations offered an EAP. In addition, 17% reported that their organizations offered grief recovery programs and support groups. Other Health Care and Welfare Benefits Some employers include nontraditional healing methods among their organizations’ health and welfare benefits. Almost one-third (31%) of organizations offered acupressure/acupuncture medical coverage, 14% offered other alternative/ complementary medical coverage, and 3% of organizations covered experimental or elective drug treatments. About a quarter (26%) of companies offered surcharges for spousal health care coverage, 25% offered health care coverage to retirees, and 3% offered subsidized cost of elder care. Other health care and welfare benefits offered included rehabilitation assistance (45%), bariatric coverage for procedures such as stomach stapling or gastric bypass surgery (31%), laser-based vision correction coverage (19%), elective procedures coverage (any nonemergency surgical procedure other than laser-based vision correction) (7%) and gender reassignment surgery coverage (2%). Health Care and Welfare Benefits Over the Past Five Years Table A-2 shows the percentage of companies offering specific health care and welfare benefits from 2006 through 2010. Compared with 2009, the only benefit offered by fewer organizations was longterm care insurance. Rehabilitation assistance was the only health care and welfare benefit offered by more organizations in 2010 than in 2009. Over the past five years, there were several increases and decreases in the number of HR professionals who reported that their organizations offered health care and welfare benefits. The following benefits were offered by fewer organizations in 2010 than in 2006: contraceptive coverage, health care coverage for foster children, hospital indemnity insurance, long-term care insurance and surcharges for spousal health care coverage. The benefits offered by more organizations were HMO, mental health coverage and rehabilitation assistance. Health Care and Welfare Benefits by Organization Staff Size and Organization Sector Overall, larger companies were significantly more likely to offer most health care and welfare benefits. There were considerable differences by sector in what health care and welfare benefits were offered, though few clear patterns emerged. Publicly owned for-profit and governmental organizations were more likely to offer a number of these benefits. All results by organization staff size and organization sector are displayed in the appendix. Compared with 2009, the only benefit offered by fewer organizations was longterm care insurance. 12 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table A-2 Health Care and Welfare Benefits (by Year) 2006 2007 2008 2009 2010 Prescription drug program coverage 96% 95% 96% 96% 96% Dental insurance 93% 94% 94% 96% 94% Mail-order prescription program 88% 87% 87% 91% 91% Chiropractic insurance 81% 80% 81% 80% 85% Preferred provider organization (PPO) 87% 87% 85% 81% 85% — — 81% 78% 82% Mental health coverage 73% 73% 75% 80% 82% Vision insurance 73% 79% 78% 76% 77% Accidental death and dismemberment insurance (AD&D) Long-term disability insurance — — 78% 77% 76% Employee assistance program (EAP) 71% 73% 75% 75% 75% Medical flexible spending account 70% 70% 70% 71% 72% Short-term disability insurance Differences between 2006 and 2010* — — 69% 70% 71% Contraceptive coverage 75% 74% 73% 66% 68% Rehabilitation assistance 35% 30% 33% 37% 45% Supplemental accident insurance 50% 49% 47% 40% 44% Health care premium flexible spending account 50% 47% 46% 43% 43% Health care coverage for dependent grandchildren 35% 38% 36% 37% 39% Domestic partner health care coverage (same-sex) — — 36% 36% 38% 37% Domestic partner health care coverage (opposite-sex) — — 36% 37% Health care coverage for foster children 28% 29% 30% 31% 37% Health care coverage for part-time workers 39% 41% 39% 35% 37% HMO (health maintenance organization) 51% 48% 42% 35% 33% Acupressure/acupuncture medical coverage 30% 29% 31% 28% 31% Bariatric coverage for weight loss 8% 16% 21% 29% 31% Cancer insurance 36% 35% 28% 33% 31% Long-term care insurance 43% 46% 45% 39% 31% Infertility treatment coverage (other than in-vitro fertilization) 30% 30% 28% 30% 30% Surcharges for spousal health care coverage 36% 33% 37% 32% 26% continued on page 13 Differences between 2009 and 2010* 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 13 Table A-2 Health Care and Welfare Benefits (by Year) (continued from page 12) 2006 2007 2008 2009 2010 25% In-vitro fertilization coverage 28% 27% 26% 23% Retiree health care coverage 29% 35% 32% 26% 25% Critical illness insuranceA — — — — 21% Point of service (POS) plan — — 26% 26% 21% Intensive care insurance B Hospital indemnity insurance Laser-based vision correction coverage — — — — 19% 29% 27% 25% 23% 19% — — — 19% 19% Wholesale generic drug program for injectable drugs 23% 30% 24% 17% 18% Grief recovery program 18% 15% 16% 15% 17% Support groups 12% 11% 12% 12% 17% Consumer-directed health care plan (CDHP) 17% 19% 12% 12% 16% 15% Pharmacy management program 15% 19% 17% 18% Alternative/complementary medical coverage 20% 19% 18% 16% 14% Health savings account (HSA)C 9% 12% 8% 9% 11% Exclusive provider organization (EPO) 9% 11% 9% 8% 9% Indemnity plan 15% 18% 12% 7% 8% — — — 5% 7% Employer-matched contributions to health savings accountC 4% 6% 5% 6% 7% Health reimbursement account (HRA)C 8% 9% 5% 6% 6% Experimental/elective drug coverage 4% 6% 5% 3% 3% Subsidized cost of elder care — — 4% 3% 3% Gender reassignment surgery coverage — — — 1% 2% Critical illness insuranceA 39% 38% 37% 34% — Intensive care insurance 39% 40% 38% 35% — Elective procedures coverage B Differences between 2006 and 2010* Differences between 2009 and 2010* * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. A Starting in 2010, “critical illness insurance” was changed to “critical illness (provides funds to help cover extra expenses upon diagnosis of a critical illness or condition).” This change accounts for much of the drop starting in 2010. B Starting in 2010, “intensive care insurance” was changed to “intensive care insurance (provides funds to help cover the extra expenses for accidents or illnesses that result in an admission to a hospital intensive care unit).” This change accounts for much of the drop starting in 2010. C These benefits were examined based on companies that indicated they offered consumer-directed health care plans (CDHP). Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) 14 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Expert Q & A Mike Aitken Director, Government Affairs, SHRM Q: What do you think will be the most immediate impact of the health care legislation for HR professionals? A: Right away, employers and HR professionals will need to take a close look at their health care design, speak to their counsel and consider how these changes will influence their business down the line. In particular, employers that have early open enrollment periods will need to consider very soon what these changes mean for their health care benefits plans. For example, there is a new statute that says that dependents up to the age of 26 will be able to obtain coverage under their parents’ insurance, and with so many people under 30 lacking health insurance, this component alone could have big implications. There is going to be an increased role for HR throughout this process, in both educating other members of their organizational leadership team and answering the questions of employees. This means there will be a strong communications responsibility for HR in educating employees and managing expectations. Q: What effect do you think the law will have on the way U.S. HR professionals do their jobs and on the profession itself? A: Because it is going to be phased in over the number of years, this law will be a focus for HR from a tactical standpoint for years to come. From a strategic standpoint, HR professionals will need to consider various future scenarios they can envision in their organization as a result of taking any different approaches to managing health care benefits. Q: What impact might the new law have on companies’ ability to help limit health care expenditures? A: One of the concerns we had during the development of the legislation was that it did not do enough to control costs. There were not a lot of provisions for dealing with medical malpractice reform, for example. Many HR professionals remain concerned that it does not do enough to bend the “cost curve” for employers and employees. Others think that the health insurance cooperatives will not be as effective as a public option in creating competition within states. There are a number of different views, and HR professionals will need to look at their plans to see how they stack up. Q: Will wellness-related incentives for lifestyle choices by employees have a big impact? A: The bill appears to do a fairly good job in incentivizing wellness programs. Some employers that have not up to this point taken advantage of the cost savings that wellness programs produce will probably want to take a new look at what these kinds of programs can offer them. Q: Consumer-directed health care has been growing in the United States. How will the new law affect efforts to put workers in control of their health choices and expenditures? A: One of our issues had been the need for greater transparency and more information on health outcomes. Part of the recovery act enacted in 2009 provided infrastructure for health IT network. Though we think the Patient Protection and Affordable Care Act did not go far enough in encouraging these kinds of cost savings, it did take positive steps that lay the groundwork for consumers to be more actively engaged in understanding their costs and choices in the years ahead. Q: How will the new law affect the relationship between employer and employee over time? Between government and the business world? A: The bill maintains the blend of employer- and publicbased system that existed before, and this is what it will remain after. There are some who think there will be more government interference in some areas of health insurance, but for employers that want to continue to provide the kinds of benefits they have been providing for years, it may not make such a big difference. Overall, the jury is still out, and we probably won’t be able to evaluate the full extent of the bill’s impact on business and society for another decade or so. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 15 Preventive Health and Wellness Benefits Table B-1 lists preventive health and wellness benefits and (1) the percentage of human resource professionals who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans Table B-1 to reduce or eliminate the benefit within the next 12 months; and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. To get a complete picture of benefits and coverage, respondents indicated whether Preventive Health and Wellness Benefits Offer the benefit Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months Do not offer the benefit but have plans to do so within the next 12 months Wellness resources and information 75% 0% 5% On-site seasonal flu vaccinations 68% 0% 1% Wellness programs 59% 0% 5% 24-hour nurse lineA 56% 6% 1% CPR/first aid training 55% 6% 3% Health screening programs 43% 1% 6% Health fairs 42% 8% 7% Wellness newsletter/column 41% 6% 6% Smoking cessation program 39% * 5% On-site H1N1 flu vaccinations 35% 0% 4% Fitness center membership subsidy/reimbursement 33% 7% 4% Health and lifestyle coachingC 33% 6% 8% Preventive programs specifically targeting employees with chronic health conditions 33% 2% 6% Weight-loss program 30% 1% 5% Rewards or bonuses for achieving or completing certain health and wellness goals/programs 28% 3% 9% On-site fitness center 21% 4% 2% On-site blood pressure machine 20% 0% 1% Nutritional counseling 18% 9% 3% On-site fitness classesD 14% 9% 1% Health care premium discount for getting an annual health risk assessment 12% 2% 6% Massage therapy services at work 12% 2% 2% On-site sick room 12% 0% 1% Health care premium discount for not using tobacco products 11% 3% 4% On-site medical clinic 10% 15% 2% Stress-reduction program 10% 8% 4% Health care premium discount for participating in a wellness program 9% 2% 6% B Fitness equipment subsidy/reimbursement 5% 13% 2% On-site nap room 5% 0% 0% Health care premium discount for participating in a weight-loss program 4% 0% 4% (n = 534) * Less than 1%. A Available to help employees make more informed health care decisions. B For example, glucose, cholesterol, etc. C Used to help employees change and better manage their health habits. D For example, yoga, aerobics, etc. Source: 2010 Employee Benefits (SHRM, 2010) 16 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy any aspect of any company-held plan included these particular benefits. Preventive Health and Wellness Incentives As the costs of health care continue to spiral upward, employees and employers are searching for ways to keep these costs under control and as manageable as possible. Preventive health and wellness benefits are designed to help maintain or change employees’ behavior in order to achieve better health and decrease the associated health risks. By preventing or lessening the incidence of health conditions, the companies hope to save on long-term health costs. Three-quarters (75%) of companies provided wellness resources and information, and 59% of organizations offered wellness programs. More than one-quarter (28%) of organizations offered rewards or bonuses for achieving or completing certain health and wellness activities. Some organizations offer health care discounts to employees for participating in health-related assessments or programs. Twelve percent of organizations provided health care premium discounts for getting an annual health risk assessment, 11% provided a discount for not using tobacco products, 9% offered discounts for participating in a wellness program, and 4% provided health care premium discounts for participating in a weight-loss program. Preventable and Chronic Conditions Obesity is a growing health concern in the United States. There are many health problems associated with excess weight and other types of preventable and chronic conditions. These conditions affect the health and well-being of employees and also have a significant economic impact on businesses. According to the U.S. Department of Health and Human Services, obesity alone costs U.S. companies an estimated $13 billion per year.3 Organizations are attempting to combat these issues with subsidies or reimbursements for fitness center memberships (33%), health and lifestyle coaching (33%), weightloss programs (30%), on-site fitness centers (21%), nutritional counseling (18%), on-site fitness classes (14%) and fitness equipment subsidy/reimbursement (5%). Other benefits that encourage a healthy lifestyle included smoking cessation programs (39%) and stress reduction programs (10%). Other benefits organizations offered to help employees deal with preventable and chronic conditions included on-site vaccinations (68% offered seasonal flu vaccinations and 35% offered H1N1 flu vaccinations), health screening programs for conditions such as high glucose or high cholesterol levels (43%) and preventive programs specifically targeting employees with chronic health conditions (33%). Preventive Health and Wellness Resources Preventive health and wellness resources help make employees aware of wellness issues while providing them with important tools to live a healthy lifestyle. Forty-two percent of companies offered health fairs, and 41% had a wellness newsletter/column. Other Preventive Health and Wellness Benefits Other types of preventive health and wellness benefits offered by organizations included 24-hour nurse line (56%), CPR/first aid training (55%) and an on-site blood pressure machine (20%). In addition, 12% of offered massage therapy services for employees at the office. Massage therapy can be a great health maintenance tool that aids in stress reduction. This may be especially beneficial for employees who work in a very stressful work environment. Less commonly offered benefits included on-site sick rooms (12%), medical clinics (10%) and nap rooms (5%). Preventive Health and Wellness Benefits Over the Past Five Years Table B-2 shows the percentages of organizations that offered specific preventive health and wellness benefits from 2006 through 2010. There were no significant changes in these benefits from 2009 75% of companies provided wellness resources and information, and 59% of organizations offered wellness programs. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 17 to 2010. A stress-reduction program was the only preventive health and wellness benefit offered by more companies in 2006 than in 2010. Preventive Health and Wellness Benefits by Organization Staff Size and Organization Sector and wellness benefits. There was some variation by sector in the likelihood of providing these benefits. Privately owned for-profit organizations were less likely to offer a number of preventive health and wellness benefits. All results by organization staff size and organization sector are displayed in the appendix. Again, larger organizations were more likely than smaller organizations to offer many preventive health Table B-2 Preventive Health and Wellness Benefits (by Year) 2006 2007 2008 2009 Wellness resources and information — — 72% 72% 75% On-site seasonal flu vaccinationsA — — — — 68% Wellness programs — — 58% 59% 59% 24-hour nurse line — — 50% 50% 56% CPR training/first aid 57% 55% 55% 53% 55% Health screening programs 49% 47% 41% 38% 43% Health fairs — — 44% 44% 42% Wellness newsletter or column — — 40% 41% 41% 39% 40% 40% 39% 39% — — — — 35% 33% Smoking cessation program On-site H1N1 flu vaccinationsA Fitness center membership subsidy/reimbursement 2010 37% 30% 36% 35% Health and lifestyle coaching — — 33% 33% 33% Preventive programs specifically targeting employees with chronic health conditions — 31% 30% 30% 33% 29% 32% 31% 30% 30% — — 23% 23% 28% Weight-loss program Rewards or bonuses for achieving or completing certain health and wellness goals/programs On-site fitness center 22% 25% 21% 21% 21% On-site blood pressure machine — — 17% 18% 20% Nutritional counseling — — 20% 19% 18% On-site fitness classes — 15% 15% 12% 14% Health care premium discount for getting an annual health risk assessment — 12% 11% 10% 12% 12% Massage therapy services at work 14% 13% 14% 12% On-site sick room — — — 8% 12% Health care premium discount for not using tobacco products — 10% 8% 8% 11% On-site medical clinic — — — 5% 10% 19% 15% 14% 11% 10% Health care premium discount for participating in a wellness program — 10% 9% 8% 9% Fitness equipment subsidy/reimbursement — — 6% 4% 5% On-site nap room — — 5% Stress-reduction program Health care premium discount for participating in a weight-loss program On-site vaccinationsA 65% 62% 67% 4% 5% 4% 4% 64% — Differences between 2006 and 2010* * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. A Starting in 2010, “on-site vaccinations” was separated into “on-site seasonal flu vaccinations” and “on-site H1N1 flu vaccinations.” Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) Differences between 2009 and 2010* 18 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Retirement Savings and Planning Benefits Table C-1 lists various retirement savings and planning benefits and (1) the percentage of human resource professionals who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months; and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. To get a complete picture of benefits and coverage, respondents indicated whether any aspect of any company-held plan included these particular benefits.4 retirement plan. Overall, defined contribution retirement plans (92%) were most common type of plan offered, followed by Roth 401(k) savings plans (28%), traditional defined benefit pension plans (27%) and cash balance pension plans (9%). In addition, 11% offered supplemental executive retirement plans (SERPs). These are nonqualified plans that grant benefits above those covered in other retirement plans that are authorized under the Employee Retirement Income Security Act (ERISA); however, these plans are not required to be funded and can be lost if the organization goes bankrupt. Retirement and Financial Planning In defined contribution plans, the employer states that it will contribute a fixed amount, or no amount, to the employee’s individual account. The employee bears the investment risk in these plans since the value of the account’s investments may decrease over Many companies offer retirement plans to help employees plan for their financial future. Ninetyseven percent of companies offered at least one Table C-1 Retirement Savings and Planning Benefits Offer the benefit Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months Do not offer the benefit but have plans to do so within the next 12 months Defined contribution retirement planA 92% 5% * Employer match for defined contribution retirement plan 72% 10% 1% Defined contribution plan loansB 69% 0% 0% Balanced fundsC 60% 5% 0% Target-date retirement funds 46% 5% * Individual investment advice 40% 6% 0% Automatic enrollment into defined contribution retirement planE 39% 0% 2% Retirement planning services 39% 4% 1% Roth 401(k) savings plan 28% 0% 2% Defined benefit pension planF 27% 14% * Automatic escalation of salary deferral amounts for defined contribution plans 18% 0% * Supplemental executive retirement plan (SERP) 11% 8% * D Cash balance pension plan 9% 6% 0% Formal phased retirement programG 6% 0% 1% 401(k) debit cardH 2% 0% 0% (n = 534) * Less than 1%. A 401(k), 403(b) or similar type plan. B Allows participants to borrow from their retirement savings. C A fixed blend of bonds and stocks. D Includes all funds that shift investments over time depending on the employee’s target retirement date. E New employees enrolled unless they opt out. F Provides retirees with guaranteed payment based on years of service and pay. G Reduced schedule and/or responsibilities prior to full retirement. H Allows users to borrow up to $50,000 or 50% of the value of their retirement savings, whichever is less, through use of a debit card. Source: 2010 Employee Benefits (SHRM, 2010) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 19 72% of organizations provided an employer match on some or all of the employee’s contributions to the defined contribution plan, and 69% of organizations offered defined contribution plan loans. time. Nearly three-quarters (72%) of organizations provided an employer match on some or all of the employee’s contributions, and 69% of organizations offered defined contribution plan loans. These loans allow participants to borrow from their retirement savings. In addition, 39% of organizations automatically enrolled employees into their defined contribution plans unless employees actively opted out, 18% provided automatic escalation of salary deferral amounts for defined contribution plans, and 1% offered 401(k) debit cards. Defined benefit pension plans, as their name suggests, differ from defined contribution plans in that the employer promises to pay a certain benefit upon the employee’s retirement. The benefit amount is calculated based on factors such as age, earnings and length of service. Employers bear the investment risk in these plans since they are required to pay the promised benefit regardless of the plan’s investment performance. The Roth 401(k) is a retirement savings plan that combines some aspects of both the 401(k) and the Roth IRA. Under the Roth 401(k), employees can decide to contribute funds on a post- Table C-2 tax elective deferral basis. For 2010, an employee can contribute $16,500 (plus an additional $5,500 if an employee is 50 or older). Cash balance pension plans (offered by 9% of organizations) are technically a type of defined benefit plan, though they look like a defined contribution plan in that employees have and can see their individual account balances. Six percent reported offering a phased retirement program (a reduced schedule and/or responsibilities prior to full retirement), offering older workers a way to ease into retirement while passing along institutional knowledge to others. Organizations also offered financial planning benefits such as individual investment advice (40%) and retirement planning services (39%). While these programs do not directly contribute to employees’ retirement savings, they can help employees plan for a financially sound retirement as well as other major life goals. Retirement Savings and Planning Benefits (by Year) 2006 2007 2008 2009 2010 Differences between 2006 and 2010* Defined contribution retirement plan 81% 83% 84% 90% 92% Employer match for defined contribution retirement plan 74% 74% 75% 72% 72% 69% Defined contribution plan loans — — 69% 69% Balanced funds — — 59% 61% 60% Target-date retirement funds — — 37% 39% 46% Individual investment advice 48% 42% 40% 38% 40% Automatic enrollment into defined contribution retirement plan 30% 32% 32% 35% 39% Retirement planning services 52% 37% 38% 35% 39% — 16% 21% 24% 28% 48% 40% 33% 29% 27% — — — — 18% Supplemental executive retirement plan (SERP) 18% 15% 11% 8% 11% Cash balance pension plan 10% 7% 9% 6% 9% Formal phased retirement program 13% 12% 6% 6% 6% — — — 1% 2% Roth 401(k) savings plan Traditional defined benefit pension planA Automatic escalation of salary deferral amounts for defined contribution plans 401(k) debit card Differences between 2009 and 2010* * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. A Starting in 2007, “defined benefit retirement plan” was changed to “traditional defined benefit pension plan (provides retirees with guaranteed payment based on years of service and pay).” Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) 20 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Other Retirement Savings and Planning Benefits Sixty percent of organizations offered balanced funds—a fixed blend of bonds and stocks. The funds provide both income and capital appreciation while preventing excessive risk. Forty-six percent provided target-date retirement funds. These funds shift investments over time depending on the employee’s target retirement date. Retirement Savings and Planning Benefits Over the Past Five Years Table C-2 shows the percentages of companies offering specific retirement savings and planning benefits from 2006 through 2010. There were no significant changes in these benefits from 2009 to 2010. The following benefits were offered by fewer organizations in 2010 than in 2006: individual investment advice (40% in 2010 compared with 48% in 2006), retirement planning services (39% in 2010 compared with 52% in 2006) and traditional defined benefit pension plan (27% in 2010 compared with 48% in 2006). The only retirement savings and planning benefits offered by more organizations in 2010 compared with 2006 were defined contribution retirement plan and automatic enrollment into such plan. Retirement Savings and Planning Benefits by Organization Staff Size and Organization Sector Smaller organizations were less likely than larger organizations to offer many retirement savings and planning benefits. There were considerable differences by sector in what retirement savings and planning benefits were offered. Publicly owned for-profit organizations were more likely to offer a number of these benefits. These results are displayed in the appendix. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 21 Financial and Compensation Benefits Table D-1 lists the prevalence of 49 financial and compensation benefits and (1) the percentage of human resource professionals who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months; and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. To get a complete picture of benefits and coverage, respondents indicated whether any aspect of any company-held plan included these particular benefits. Table D-1 Monetary Convenience Benefits Many financial and compensation benefits aim to make monetary transactions more convenient for employees. The most frequently offered benefit was payroll deductions (93%). More than a third (36%) of companies offered membership in a credit union. Credit unions often offer lower interest rates and fees than traditional banks or financial institutions. Eighteen percent offered loans to employees for emergency or disaster assistance, while 7% offered low- or no-interest loans for non-emergency situations. Finally, 28% of companies offered financial planning services, 19% provided payroll Financial and Compensation Benefits Offer the benefit Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months Payroll deductions 93% 6% * On-site parking 90% 7% 0% Life insuranceA 87% 7% * Business cell phone or handheld device for personal use 62% 8% * Undergraduate educational assistance 62% 7% 1% Life insurance for dependents 58% 6% 1% Incentive bonus plan (executive) 54% 12% 1% Graduate educational assistance 56% 7% 1% Automobile allowances for business use of personal vehicles 49% 6% 0% Incentive bonus plan (nonexecutive) 46% 12% 1% Employee referral bonus 41% 11% 1% Shift premiums 41% 8% * Employee discounts on company services 38% 6% 0% Credit union 36% 6% 1% Donations for participation in charitable events 34% 13% * Full flexible benefits planB 30% 4% 1% Spot bonusC 30% 9% 1% Financial planning services 28% 5% Employee computer purchase discounts (not a loan) 26% 3% * Sign-on bonus (executive) 26% 10% * Accelerated death benefits Do not offer the benefit but have plans to do so within the next 12 months 25% 6% * Accident insuranceE 24% 6% 0% Company-owned car for employee use 23% 11% * Matching charitable contributions 23% 12% 1% Payroll advances 19% 9% 0% Loans to employees for emergency/disaster assistance 18% 8% * continued on page 22 D 22 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 58% of organizations offered some form of incentive bonus plans—54% offered the plan to executive employees and 46% offered it to nonexecutive employees. advances, and 9% offered check-cashing services on site. Insurance Eighty-seven percent of organizations offered life insurance to employees, 58% offered life insurance for dependents, 25% offered accelerated death benefits for financial assistance in the case of a terminal illness, and 24% offered accident insurance (separate from travel accident insurance). Commuter Benefits Some organizations offer benefits to offset the costs employees incur in commuting to and from the office. The U.S. Census Bureau estimates that 88% of U.S. workers drive to work.5 A vast majority (90%) of organizations offered on-site parking, Table D-1 7% offered parking subsidies and 49% reported providing automobile allowance/expenses. Roughly one out of 10 organizations (12%) offered qualified transportation spending accounts, a specific type of flexible spending account that deducts a portion of an employee’s pretax earnings to an account that reimburses the employee for transportation expenses such as tolls, transit passes and parking fees. The Census Bureau also reports that 12% of employees carpool to work and 5% take public transportation.6 According to the survey results, some organizations offered benefits to encourage these employees by providing transit subsidies (11%) or carpooling subsidies (5%). These benefits help reduce the number of vehicles on the road and the environmental impact of commuting; they may also help lower stress levels of employees who would Financial and Compensation Benefits (continued from page 21) Offer the benefit Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months Do not offer the benefit but have plans to do so within the next 12 months Scholarships for members of employees’ families 17% 9% 0% Credit counseling service 16% 7% * Sign-on bonus (nonexecutive) 16% 14% * Retention bonus (executive) 14% 7% * Qualified transportation spending account 12% 5% * Stock purchase plan 12% 14% * Retention bonus (nonexecutive) 11% 5% 1% Transit subsidy 11% 7% * Auto insurance program 10% 6% 1% Incentive stock options (ISOs) 10% 8% * On-site check cashing 9% 9% 0% Loans for employees to purchase personal computers 7% 15% * Low-/no-interest loans to employees for non-emergency situations 7% 8% * Parking subsidy 7% 8% * Non-qualified stock options (NQSOs or NSOs) 6% 6% 0% Carpooling subsidy 5% 0% * Free computers to employees for personal use 5% 0% 0% Educational loans for members of employees’ families 3% 14% 0% Free or discounted home Internet service 3% 0% 0% Personal tax services 2% 0% 0%ª (n = 534) * Less than 1%. A Does not pertain to employee-paid supplemental insurance. B Ability to select from a variety of benefits. C Unscheduled bonus for good performance. D For terminal illnesses. E Separate from travel accident insurance. Source: 2010 Employee Benefits (SHRM, 2010) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 23 otherwise spend a large amount of time in traffic during their daily commutes. The financial effects of rising gas prices may make transit and carpooling subsidies even more valued benefits in the future.7 Finally, 23% offered company-owned vehicles for employee use, and 10% offered an auto insurance program to employees. Educational Assistance Some companies provided educational assistance to the dependents of their employees. As with career development benefits, educational assistance not only helps the employee but also benefits the employer by developing a more educated workforce. Almost twothirds of companies (62%) offered undergraduate educational assistance, and 56% offered graduate educational assistance. A recent SHRM study revealed that the maximum reimbursement allowed for tuition/education expenses is on average $3,467.8 Seventeen percent of organizations provided educational assistance to members of employees’ families in the form of scholarships, and 3% offered educational loans for members of employees’ families. Monetary Bonuses Many organizations supplement employees’ base pay with some type of monetary bonuses. The most commonly offered type of bonus was an incentive bonus plan, wherein the organization lays out criteria that, if met, result in additional compensation for employees. Overall, 58% of organizations offered some form of incentive bonus plans­—54% offered the plan to executive employees and 46% offered it to nonexecutive employees. Incentive bonus plans can promote high performance because the bonus amount is usually tied directly to company and/or individual performance. Forty-one percent of companies offered employee referral bonuses to encourage current employees to refer others to the organization. Referral bonuses can both expand the applicant pool and potentially reduce recruiting costs, and they tend to be one of the most effective recruiting strategies available to companies. More than one-quarter (26%) of organizations offered sign-on bonuses to executive-level employees, and 16% offered these bonuses to nonexecutive employees. Sign-on bonuses are bonuses provided to employees when they agree to join the company. A sign-on bonus usually must be returned if the employee leaves the organization within a certain time frame, and therefore it helps both recruitment and retention. In addition, 14% of companies offered specific retention bonuses to executive-level employees, and 11% offered them to nonexecutive employees. These bonuses usually reward an employee for agreeing to stay with the company through a particular project or period of time. Finally, 30% offered spot bonuses, or unscheduled bonuses for exceptional performance. Supplemental Compensation In addition to bonuses, companies offered a number of other types of supplemental compensation. Fortyone percent offered shift premiums to workers who work outside of the traditional nine-to-five office hours. Twelve percent of organizations offered stock purchase plans, allowing employees to purchase shares of company stock, often at a discount and/ or through a direct deduction from their paychecks. In addition, 10% offered incentive stock options, and 6% provided non-qualified stock options. Technology Discounts Many organizations offer free or discounted technological services or devices for employees to use. For example, 62% offered a business cell phone or handheld device to employees for personal use. These devices are helping to further blur the line between work life and nonwork life since they allow employees to be available for both business and personal contact at any time. As personal computer and Internet use becomes more ubiquitous, companies are offering benefits 17% of organizations provided educational assistance to members of employees’ families in the form of scholarships. 24 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy that help employees manage the associated costs. According to the survey respondents, these benefits included employee computer purchase assistance or discounts (26%), loans for employees to purchase personal computers (7%), free computers for personal use (5%) and free or discounted Internet service (3%). Other Financial and Compensation Benefits Other financial benefits organizations provided were employee discounts on company services (38%), donation for participating in charitable events (34%), full flexible benefits plans (30%), matching charitable contributions (23%) and credit counseling services (16%). Financial and Compensation Benefits Over the Past Five Years Table D-2 shows the percentages of organizations that offered financial and compensation benefits from 2006 through 2010. Employee referral bonus and spot bonus were the only financial and compensation benefits offered by fewer organizations in 2010 compared with 2009. The only benefit that significantly increased from 2009 was accident Table D-2 insurance (24% in 2010 compared with 16% in 2009). Over the last five years, there were several decreases in the number of organizations offering financial and compensation benefits. The following benefits were offered by fewer organizations in 2010 than in 2006: accelerated death benefits, accident insurance, automobile allowances for business use of personal vehicles, company-owned car for employee use, credit union, graduate educational assistance, employee computer purchase discounts, matching charitable contributions, sign-on bonuses (executive) and spot bonuses. Compared with 2006, business cell phone or handheld device for personal use was offered by more organizations in 2010. Financial and Compensation Benefits by Organization Staff Size and Organization Sector Employee referral bonus and spot bonus were the only financial and compensation benefits offered by fewer organizations in 2010 compared with 2009. Large and medium-sized organizations were most likely to offer many financial and compensation benefits. Overall, publicly owned for-profit organizations were significantly more likely to offer these benefits. Financial and Compensation Benefits (by Year) 2006 2007 2008 2009 2010 Payroll deductions 95% 95% 94% 93% 93% On-site parking 94% 91% 90% 90% 90% Life insurance 92% 92% 92% 91% 87% Business cell phone or handheld device for personal use 48% 53% 65% 62% 62% Undergraduate educational assistance 66% 68% 66% 63% 62% Differences between 2006 and 2010* Life insurance for dependents 65% 65% 63% 58% 58% Incentive bonus plan (executive) 62% 60% 54% 50% 54% Graduate educational assistance 64% 65% 61% 59% 56% Automobile allowances for business use of personal vehicles 60% 49% 52% 51% 49% Incentive bonus plan (nonexecutive) 49% 47% 47% 45% 46% Employee referral bonus 48% 51% 54% 52% 41% Shift premium 47% 46% 40% 38% 41% 38% Employee discount on company services 45% 36% 39% 38% Credit union 46% 46% 43% 36% 36% Donations for participation in charitable events — — — 32% 34% Full flexible benefits plan — 37% 24% 28% 30% continued on page 25 Differences between 2009 and 2010* 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 25 Table D-2 Financial and Compensation Benefits (by Year) (continued from page 24) Spot bonus Financial planning services 2006 2007 2008 2009 2010 Differences between 2006 and 2010* Differences between 2009 and 2010* 41% 40% 38% 38% 30% — — — 28% 28% Employee computer purchase discounts (not a loan) 37% 35% 33% 29% 26% Sign-on bonus (executive) 34% 30% 31% 27% 26% Accelerated death benefits 34% 30% 22% 23% 25% Accident insurance 37% 23% 18% 16% 24% Company-owned car for employee use 31% 28% 25% 27% 23% Matching charitable contributions 31% 27% 25% 19% 23% — — — 18% 19% — 24% 19% 19% 18% 19% 20% 20% 17% 17% Payroll advances Loans to employees for emergency/disaster assistance Scholarships for members of employees’ families — — 13% 10% 16% Sign-on bonus (nonexecutive) Credit counseling service 24% 24% 24% 21% 16% Retention bonus (executive) 16% 17% 17% 11% 14% Qualified transportation spending account 18% 11% 15% 13% 12% Stock purchase plan 20% 16% 19% 15% 12% Retention bonus (nonexecutive) 10% 13% 14% 10% 11% Transit subsidy 13% 16% 13% 13% 11% Auto insurance program 14% 13% 15% 14% 10% — — — — 10% On-site check cashing 10% 11% 11% 8% 9% Loans for employees to purchase personal computer 7% 8% 6% 5% 7% — 7% 9% 10% 7% 10% 12% 11% 10% 7% — — — — 6% Carpooling subsidy 7% 8% 5% 6% 5% Free computer to employees for personal use 7% 5% 6% 5% 5% 3% Incentive stock options (ISOs)A Low-/no-interest loans to employees for non-emergency situations Parking subsidy Non-qualified stock options (NQSOs or NSOs)A Educational loans for members of employees’ families 6% 5% 3% 2% Free or discounted home Internet service 11% 11% 9% 6% 3% Personal tax services 3% 5% 3% 3% 2% Stock optionsA 26% 24% 19% 16% — * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. A Starting in 2010, “stock options” was separated into “incentive stock options” and “non-qualified stock options.” Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) 26 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Paid Leave Benefits Paid leave benefits include paid and unpaid time away from work for a wide assortment of activities, from vacation and personal days to sabbatical programs and military leave. Table E-1 lists various leave benefits and (1) the percentage of human resource professional who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months; and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. To get a complete picture of benefits and coverage, respondents indicated whether any aspect of any company-held plan included these particular benefits. The most commonly offered leave benefits were paid holidays (97%), paid bereavement leave (89%) and paid jury duty above what is required by law (68%). Vacation Leave A vast majority (91%) of companies provided some form of paid vacation leave to their full-time employees: 47% offered paid vacation leave through a paid time off plan and 44% through a stand-alone paid vacation plan.9 Five percent reported offering a vacation purchase plan, which allows employees to “buy” additional vacation days through a payroll deduction. Paid Personal Leave and Floating Holidays Paid personal leave provides employees with paid leave to use as they see fit. Personal days may be used by employees for instances such as birthdays, religious purposes and mental health days. By offering this benefit, companies recognize the need for employees to take time off for purposes other than illness or vacation. Twenty-nine percent of companies offered paid personal leave separate from paid vacation and paid sick leave plans (paid time off plans include personal days). Floating holidays allow employees a certain number of days to be used throughout the year for holidays of their choice. Forty-three percent of organization offered paid floating holidays. Paid Sick Leave A paid time off plan combines traditional vacation time, sick leave and personal days into one comprehensive plan. Under these plans, employees have more freedom and flexibility in managing their leave. Nineteen percent of organizations offered a paid time off cash-out option, and 15% offered a time bank of paid time off, wherein employees donate paid time off to a general pool that can then be used by other workers. Organizations offer a variety of leave benefits to employees who must miss work due to illness. These benefits protect employees against the loss of income during short-term absences from the workplace. Overall, 83% of companies provided some form of paid sick leave to employees: 47% offered paid sick leave through a paid time off plan and 36% through a stand-alone sick leave plan. Eleven percent of companies offered a time bank of sick leave, which allowed employees to donate sick leave to a general pool where the donated leave could be used by workers who had exhausted their own sick leave. In addition, 7% provided a paid sick leave cash-out option. Paid Vacation Plans Family and Medical Leave Act (FMLA) Eighteen percent of organizations offered a paid vacation cash-out option, and 17% indicated that their organizations offered a time bank of vacation leave, wherein employees donate vacation leave to a general pool that can then be used by other workers. The federal Family and Medical Leave Act (FMLA) of 1993 guarantees eligible employees 12 weeks of unpaid job-protected leave during any 12-month period for an employee’s serious medical condition or to care for a spouse, parent or child.10 During Paid Time Off Plans A vast majority (91%) of companies provided some form of paid vacation leave to their full-time employees: 47% offered paid vacation leave through a paid time off plan and 44% through a standalone paid vacation plan. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 27 Table E-1 Paid Leave Benefits Offer the benefit Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months Do not offer the benefit but have plans to do so within the next 12 months Paid holidays 97% 1% 0% Paid bereavement leave 89% 1% * Paid jury duty above what is required by law 68% 2% * Paid time off planA 47% 2% 0% Paid vacation plan 44% 1% 0% Floating holidays 43% 1% 0% Paid sick leave plan 36% 1% 0% Paid personal day(s) 29% 1% * Paid family leave 24% 1% 0% B Paid military leaveC 22% 3% * Family leave above required federal FMLA leave 20% 2% * Paid time off to serve on the board of a community group or professional association 20% 3% 1% Family leave above required state FMLA leave 19% 2% * Paid time off cash-out option 19% 2% * Paid vacation cash-out option 18% 1% * Paid maternity leaveD 17% 7% 0% Paid paternity leave 17% 3% 0% Paid time off for volunteering 17% 1% 1% Parental leave above federal FMLA leave 17% 0% * Parental leave above state FMLA leave 17% 2% * 1% Time bank of vacation leave 17% 1% Paid adoption leave 16% 1% * Unpaid sabbatical program 16% 0% * E Time bank of paid time off 15% 1% * Elder care leave above federal FMLA leave 11% 3% * Elder care leave above state FMLA leave 11% 5% * Time bank of sick leaveF 11% 0% * Paid day off for employee’s birthday 10% 2% 0% Emergency flexibilityG 7% 3% 0% Paid sick leave cash-out option 7% 3% 0% Vacation purchase planH 5% 4% * Paid sabbatical program 4% 8% * Company-paid time off for group vacations 1% 17% 0% (n = 534) * Less than 1%. A Sick, vacation and personal days all in one plan. B Other than personal days. C Beyond what may be required by law. D Other than what is covered by short-term disability or state law. E Donating vacation leave to other employees. F Donating sick leave to other employees. G Fixed number of days off with pay for emergencies. H Payroll deduction. Source: 2010 Employee Benefits (SHRM, 2010) 28 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy this leave, the employee retains his or her benefits. Some states have additional FMLA requirements. Federal law does not require FMLA leave to be paid, but 24% of organizations did offer paid family leave. Twenty percent of organizations offered family leave above the federal FMLA requirements, and 19% offered family leave above the state FMLA requirements. In addition, 17% reported offering parental leave above federal and state FMLA requirements, and 11% reported offering elder care leave above federal and state FMLA requirements. Information about the FMLA can be found at www.dol.gov/esa/whd/fmla. Other Leave Benefits Military Leave Table E-2 shows the percentages of companies offering these paid leave benefits from 2006 through 2010. There were no significant changes in these benefits from 2009 to 2010. Paid military leave was the only paid leave benefit offered by fewer companies in 2010 than in 2006 (22% in 2010 compared with 31% in 2006). As the conflicts in Iraq and Afghanistan continue, some companies are forced to deal with employees who are away from the office on active duty. Twentytwo percent offered paid military leave beyond what may be required by law (a small number of states have paid military leave requirements). Leave for New Parents There are also some paid leave benefits available to new parents. Seventeen percent of organizations offered both paid maternity leave (other than what is covered by short-term disability or state law) and paid paternity leave. In addition, 16% offered paid adoption leave. Other types of leave offered by companies included paid time off to serve on the board of a community group or professional association (20%), paid time off for volunteering (17%), unpaid sabbatical programs (16%), a paid day off for the employee’s birthday (10%), emergency flexibility (fixed number of days off with pay for emergencies) (7%), paid sabbatical programs (4%) and company-paid time off for group vacations (1%). Paid Leave Benefits Over the Past Five Years Paid Leave Benefits by Organization Staff Size and Organization Sector Overall, larger organizations were significantly more likely to offer paid leave benefits. There were no significant differences in these benefits by profit status. Governmental organizations were more likely to offer many of these benefits. All results by organization staff size and sector are displayed in the appendix. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 29 Table E-2 Paid Leave Benefits (by Year) 2006 2007 2008 2009 2010 Paid holidays 98% 97% 97% 97% 97% Paid bereavement leave 91% 90% 90% 90% 89% 68% Paid jury duty above what is required by law — — — 62% Paid time off planA — — — 42% 47% Paid vacation planA — — — 47% 44% Floating holidays — — — 45% 43% Paid sick leave planA — — — 39% 36% Paid personal daysA — — — 31% 29% Paid family leave 32% 33% 25% 25% 24% Paid military leave 31% 29% 29% 24% 22% Family leave above required federal FMLA leave 27% 27% 25% 22% 20% — — — — 20% 25% 24% 22% 20% 19% — — — — 19% — — — — 18% Paid maternity leave 12% 18% 15% 14% 17% Paid paternity leave 13% 17% 13% 15% 17% Paid time off to serve on the board of a community group or professional association Family leave above required state FMLA leave Paid time off cash-out option A Paid vacation cash-out optionA Paid time off for volunteering — — 18% 15% 17% Parental leave above federal FMLA 20% 21% 21% 17% 17% Parental leave above state FMLA 19% 20% 19% 15% 17% Time bank of vacation leave 18% 22% 21% 20% 17% Paid adoption leave 16% 20% 15% 15% 16% Unpaid sabbatical program 22% 16% 13% 12% 16% Time bank of paid time offA — — — — 15% Elder care leave above federal FMLA 14% 16% 13% 11% 11% A Elder care leave above state FMLA 13% 14% 12% 11% 11% Time bank of sick leaveA 14% 16% 13% 16% 11% Paid day off for employee’s birthday 9% 8% 8% 8% 10% Emergency flexibility — — 6% 6% 7% Paid sick leave cash-out optionA — — — — 7% Vacation purchase planA 9% 7% 8% 8% 5% Paid sabbatical program 5% 5% 5% 5% 4% Company-paid time off for group vacations 7% 6% 2% 1% 1% Differences between 2006 and 2010* Differences between 2009 and 2010* * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. A Starting in 2009, these paid leave options were mutually exclusive. HR professionals were asked to indicate that their organizations offer either a paid time off plan or a paid vacation plan, paid sick leave plan and/or paid personal leave. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) 30 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Family-Friendly Benefits Table F-1 lists various family-friendly benefits and (1) the percentage of human resource professionals who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months; and Table F-1 (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. To get a complete picture of benefits and coverage, respondents indicated whether any aspect of any company-held plan included these particular benefits.11 Family-Friendly Benefits Offer the benefit Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months Do not offer the benefit but have plans to do so within the next 12 months Dependent care flexible spending account 72% 6% 1% Bring child to work in emergency 30% 0% 0% On-site lactation/mother’s room 28% 0% 1% Child care referral serviceA 17% 1% * Domestic partner benefits for same-sex partners (not including health care coverage) 15% 1% 1% 529 plan 13% 0% 1% Domestic partner benefits for opposite-sex partners (not including health care coverage) 13% 3% * 0% Elder care referral serviceB 11% 0% Adoption assistance 9% 6% * On-site vaccinations for infants/children 5% 3% 0% Access to backup child care servicesC 4% 5% * Lactation support servicesD 4% 5% 0% Subsidized child care centerE 4% 5% 0% Geriatric counselingF 4% 5% 0% Nonsubsidized child care centerG 3% 7% 0% Parenting workplace seminars 3% 6% 1% Access to backup elder care servicesH 2% 8% * I Babies at work 1% 0% 0% Consortium child care centerJ 1% 0% 0% Elder care assisted living assessments 1% 0% * Elder care in-home assessments 1% 0% 0% Foster care assistance 1% 0% * On-site elder care fairsK 1% 0% 0% (n = 534) * Less than 1%. A Program that provides employees with the names of child care providers. B Program that provides employees with the names of elder care providers. C For an unexpected event. D Lactation consulting and education. E An on-site or near-site center. F Provides counseling services to seniors and their families. G An on-site or near-site center. H For an unexpected event. I Children under one year of age are allowed to come to work with a parent on a regular basis. J An on-site or near-site center sharing the costs and responsibilities with several companies. K Provides an opportunity for employees to speak directly with elder care experts about the many types of elder care services. Source: 2010 Employee Benefits (SHRM, 2010) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 31 Dependent Care Flexible Spending Accounts Dependent care flexible spending accounts allow employees to set aside pretax dollars that can later be reimbursed for dependent care expenses. These accounts are popular with employees since the tax benefit offsets some of the expenses of dependent care. Three out of four organizations (72%) offered this benefit. Dependent Care Educational Assistance Some companies provide educational assistance to the dependents of their employees. Thirteen percent of organizations provided 529 plans—tax-advantaged savings plans designed to encourage saving for future college costs. Domestic Partner Benefits Overall, 17% of organizations offered some form of domestic partner benefits other than health care. Fifteen percent of organizations offered same-sex domestic partner benefits (excluding health care), and 13% provided opposite-sex domestic partner benefits (excluding health care). Child Care Benefits With the majority of single-parent families having a parent in the workforce and more than 60% of two-parent families with both parents employed,12 child care benefits are an important recruiting and job satisfaction driver for working parents. Thirty percent of companies allowed employees to bring their children to work in a child care emergency, 17% offered a child care referral service, and 1% allowed parents to bring their babies to work on a regular basis. These types of benefits, which help the employee at a minimal cost to the organization, were more commonly offered than costlier benefits such as access to backup child care services13 (4%), subsidized child care center (4%), nonsubsidized child care center (3%) and consortium child care center (1%), which is a center sharing the costs and responsibilities with several companies. Adoption and Foster Care Assistance According to responding HR professionals, 9% of organizations offered adoption assistance and 1% provided foster care assistance to their employees. Elder Care Benefits According to national research, individuals in slightly more than one out of four U.S. households are involved in the care of an adult, the elderly or children with special needs.14 Many of these individuals are part of the “sandwich” generation— caring for young children and elderly relatives. Dependent care flexible spending accounts can be used to offset the cost of both child care and elder care, and some organizations offered elder care options similar to child care benefits. Again, the most frequently offered benefit of this type was an elder care referral service, which 11% of organizations made available to employees. Less commonly offered elder care benefits included geriatric counseling (4%), access to backup elder care services in the case of an unexpected event (2%), elder care assisted living assessments (1%), elder care in-home assessments (1%) and on-site elder care fairs (1%). Other Family-Friendly Benefits In addition to child care benefits, elder care benefits, adoption and foster care assistance, organizations offered a number of other benefits that pertained to employees’ dependents. Overall, 29% of companies provided benefits to support mothers: 28% of companies had an on-site lactation/mother’s room, and 4% provided lactation support services. Other family-friendly benefits included on-site vaccinations for infants/children (5%) and parenting workplace seminars (3%). Family-Friendly Benefits Over the Past Five Years Table F-2 depicts the percentages of organizations offering family-friendly benefits from 2006 through 2010. There were no significant changes in these benefits from 2009 to 2010. 28% of companies had an on-site lactation/ mother’s room, and 4% provided lactation support services. 32 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy The following benefits decreased from 2006 to 2010: adoption assistance, elder care referral service and foster care assistance. Compared with 2006, the ability to bring a child to work in an emergency was offered by more organizations in 2010. Family-Friendly Benefits by Organization Staff Size and Organization Sector Large organizations were most likely to offer many family-friendly benefits. The only exception was a policy of bringing a child to work in an emergency, which was more likely to be offered by small (38%) and medium (31%) organizations than by large (21%) ones. It is possible that smaller organizations might be less formal and are therefore able to be Table F-2 more accommodating in this situation. It is also possible that because large organizations were more likely than small ones to offer child care and access to backup child care services, employees at large organizations were able to utilize these options instead. Publicly owned for-profit and governmental organizations were somewhat more likely to indicate their organizations offered family-friendly benefits. Family-Friendly Benefits (by Year) 2006 2007 2008 2009 2010 Dependent-care flexible spending account 76% 76% 75% 70% 72% Bring child to work in emergency 22% 29% 31% 29% 30% On-site lactation/mother’s room — — 25% 25% 28% Child care referral service 22% 21% 18% 13% 17% Domestic partner benefits for same-sex partners (not including health care coverage) — — 15% 14% 15% 529 plan — — 14% 14% 13% Domestic partner benefits for opposite-sex partners (not including health care coverage) — — 14% 14% 13% Differences between 2006 and 2010* Elder care referral service 26% 22% 20% 11% 11% Adoption assistance 22% 20% 16% 10% 9% — — 3% 3% 5% On-site vaccinations for infants/children Access to backup child care services — 4% 6% 5% 4% Lactation support services — — 6% 5% 4% Subsidized child care center — — 6% 3% 4% Geriatric counseling — — 3% 2% 4% Nonsubsidized child care center — — 4% 2% 3% Parenting workplace seminars — — 4% 2% 3% Access to backup elder care services — 4% 5% 1% 2% Babies at work — — — — 1% Consortium child care center — — 1% 1% 1% Elder care assisted living assessments — — 2% 1% 1% 1% — — 2% 1% Foster care assistance Elder care in-home assessments 11% 10% 6% 2% 1% On-site elder care fairs — — 1% 1% 1% * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) Differences between 2009 and 2010* 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 33 Flexible Working Benefits Table G-1 lists the prevalence of flexible working benefits and (1) the percentage of human resource professionals who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months; and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. To get a complete picture of benefits and coverage, respondents indicated whether any aspect of any company-held plan included these particular benefits.15 personal lives. According to the SHRM 2010 Job Satisfaction research report, 46% of employees cited the flexibility to balance work/life issues as a very important contributor to job satisfaction.16 These benefits help companies attract and retain high-quality talent and are a key factor in employee satisfaction. Many companies offer nontraditional scheduling options to employees to help them balance their work and personal lives. Almost onehalf (49%) of organizations offered flextime, which allows employees to select their work hours within limits established by the employer. Nontraditional Scheduling Options In addition to flextime, 55% of organizations offered some form of telecommuting: 44% of respondents reported that their organizations offered telecommuting on an ad-hoc basis, 34% on a part- Flexible working benefits are a cost-effective way to help employees balance their work and Table G-1 Flexible Working Benefits Offer the benefit Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months Do not offer the benefit but have plans to do so within the next 12 months Casual dress day (one day per week) 57% 7% * FlextimeA 49% 1% 1% Telecommuting on an ad-hoc basisB 44% 2% 0% Break arrangementsC 43% 1% * Mealtime flexD 39% 1% * Casual dress (every day) 34% 6% * Compressed workweekE 34% 1% 1% Telecommuting on a part-time basis 34% 1% 1% Casual dress (seasonal)F 23% 8% * Shift flexibilityG 19% 2% * Seasonal schedulingH 17% 2% * Telecommuting on a full-time basis 17% 1% * Job sharingI 13% 4% * Alternating location arrangementsJ 4% 5% 0% Results-only work environment (ROWE)K 1% 0% * (n = 534) * Less than 1%. A Allowing employees to choose their work hours within limits established by the employer. B Telecommuting in situations that may occur intermittently throughout the year or as a one-time event. C Employees who generally can only take assigned breaks enter into an arrangement with their employers giving them more flexibility over when they take breaks (e.g., employees who need breaks for health reasons such as diabetics, nursing mothers, etc.). D Making up time at some point during the day as a result of a longer meal break or allowing employees to leave early as a result of a shorter meal break. E Allowing full-time employees to work longer days for part of the week or pay period in exchange for shorter days or a day off each week or pay period. F Allows casual dress for extended periods during the year (e.g., summer months, holidays, etc.). G Allowing employees to coordinate with co-workers to adjust their schedules by trading, dropping or picking up shifts. H Employees work only a certain number of months per year. I Two or more employees share the responsibilities, accountability and compensation of one full-time job. J Employees work part-year in one location and part-year in a second location (e.g., “snowbirds”). K Allowing employees to work wherever and whenever they wish as long as projects are completed on a timely basis. Source: 2010 Employee Benefits (SHRM, 2010) 34 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy time basis and 17% on a full-time basis. More than one-third (34%) of organizations offered compressed workweeks, where full-time employees are allowed to work longer days for part of a week or pay period in exchange for shorter days or a day off during that week or pay period. Thirteen percent offered job sharing, in which two employees share the responsibilities, accountability and compensation of one full-time job. These types of flexible scheduling benefits allow organizations to recruit and retain motivated workers who may not be able or willing to work a traditional nine-to-five schedule. Nineteen percent of organizations offered shift flexibility, where employees are allowed to coordinate with co-workers to adjust their schedules by trading, dropping or picking up shifts. One percent of organizations had a results-only work environment (ROWE), allowing employees to work wherever and whenever they wish as long as projects are completed on a timely basis. Casual Dress More than one-half (57%) of companies offered casual dress at least once a week, 34% allowed casual dress every day, and 23% allowed seasonal casual dress, which allows casual dress for extended periods during the year. While many companies may consider casual dress part of their organizational culture as opposed to an employee benefit, employees appreciate the opportunity to wear more comfortable clothes. Break Arrangements Some organizations offer a variety of benefits designed to provide employees more flexibility in deciding when they can take breaks. Forty-three percent provided break arrangements that allow employees who generally can only take assigned breaks with more flexibility over when they take breaks. Thirty-nine percent offered mealtime flex, which allows employees to make up time at some point during the day as a result of a longer meal break or to leave early as a result of a shorter meal break. Other Flexible Working Benefits Other types of flexible working benefits offered by companies included seasonal scheduling (17%) and alternating location arrangements (4% ), allowing employees to work part of the year in one location and the rest of the year in another location (e.g., snowbird employees­—those who move from colder climates to warmer climates in the winter). Flexible Working Benefits Over the Past Five Years Table G-2 shows the percentages of organizations that offered flexible working benefits from 2006 through 2010. There were no significant changes in these benefits from 2009 to 2010. The only significant decrease from 2006 was the percentage of companies that offered flextime (57% in 2006 compared with 49% in 2010). Telecommuting on a part-time basis was the only flexible working benefit offered by more organizations in 2010 than in 2006. Flexible Working Benefits by Organization Staff Size and Organization Sector Larger organizations were significantly more likely than smaller organizations to offer many of these benefits, as were governmental organizations compared with other sectors. All results by organization staff size and sector are displayed in the appendix. 55% of organizations offered some form of telecommuting: 44% of respondents reported that their organizations offered telecommuting on an ad-hoc basis, 34% on a part-time basis and 17% on a full-time basis. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 35 Table G-2 Flexible Working Benefits (by Year) 2006 2007 2008 2009 2010 Casual dress day (one day per week) 62% 66% 62% 59% 57% Flextime 57% 58% 59% 54% 49% Telecommuting on an ad-hoc basis 45% 48% 47% 45% 44% Break arrangements — — — 43% 43% Mealtime flex — — 44% 41% 39% Casual dress (every day) 38% 37% 38% 36% 34% Compressed workweek 35% 38% 37% 37% 34% Telecommuting on a part-time basis 26% 33% 35% 34% 34% Casual dress (seasonal) — — — — 23% Shift flexibility — — 26% 21% 19% Seasonal scheduling — — — 16% 17% Telecommuting on a full-time basis 19% 21% 21% 19% 17% Job sharing 18% 20% 18% 16% 13% Alternating location arrangements — — — 4% 4% Results-only work environment (ROWE) — — — 3% 1% Differences between 2006 and 2010* Differences between 2009 and 2010* * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) Providing Employees With More Freedom Results-only work environment (ROWE), a management strategy that evaluates employees on results instead of attendance, was co-founded by two HR professionals at Best Buy—Cali Ressler and Jody Thompson. The transition to ROWE at Best Buy resulted in decreased voluntary turnover, increased productivity and improved employee engagement. The success of ROWE at Bust Buy has led other organizations such as Gap Outlet and Office of Personnel Management to adopt the ROWE model for their employees. On March 31, 2010, the Obama Administration at the Forum on Workplace Flexibility discussed the importance of flexible workplace practices such as ROWE and telecommuting that allow America’s workforce to meet the demands of their jobs without sacrificing the needs of their families. SHRM supports voluntary policies that assist employees in balancing the demands of work and family life. Last year, in a letter to all U.S. Senators and Representatives, SHRM President and CEO Laurence O’Neil announced that the Society is committed to leading all stakeholders in the debate over the 21st century workplace flexibility policy that meets the needs of both employees and employers. 36 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Telework Programs Executive Summary of SHRM Foundation-Funded Research Telework (also called telecommuting) allows workers to conduct all or some of their work at home and is becoming increasingly common. Telework has the potential to decrease costs for organizations by reducing overhead expenses and employee commuting costs. Telework has also been touted as a way to help employees balance work and home life, suggesting that this balance will indirectly benefit the organization through greater employee work performance. Although telecommuting has generally been found to have a positive effect on work performance, it is unclear why this relationship exists. This research sought to understand why telework seems to have a positive effect on employee performance, with a focus on the role work/family balance plays in this relationship. Study Methods Researchers Payne, Henning and Huffman surveyed 342 employees of a Big Four accounting firm about their jobs, work environments, telework experiences and family lives. Supervisor performance ratings were provided for 194 of the employees. Employees indicated that they spent, on average, almost 16% of their work time working from home. The telework experience of the sample ranged from one to 177 months, with an average of 33.77 months. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 37 Key Findings and Implications for Practice Work performance increased as employees teleworked for greater time periods. Telework resulted in poorer performance only when the employee was working in a home environment with many distractions and interruptions. xx Managers should be open to a telework arrangement because it has the potential to increase employee performance. xx Managers should counsel employees about appropriate environments at home that will limit distractions and interruptions, so that both employees and organizations will reap the benefits of this work arrangement. xx The employees who teleworked more reported better work-to-family facilitation, such that employees’ engagement in telework was shown to yield positive outcomes in their family life. However, work/family balance was not the mechanism through which telework positively affected performance. xx Managers who see employees struggling with work/family conflict might suggest telework as an option to lessen the conflict. Individuals vary in the extent to which they prefer to integrate their work and nonwork roles. The study showed that such preferences influence the impact of telework on the work/family balance. xx Individuals who prefer to keep work and nonwork lives separate experience more work/family balance when they telework less frequently. xx Individuals who prefer to integrate work and nonwork lives experience higher levels of work/ family balance when they telework more often. These findings suggest that managers should encourage integration of work and nonwork life among employees who telecommute frequently, perhaps by providing employees with training on how to fully integrate work and family roles. SHRM Foundation Grant This research was funded by a grant from the SHRM Foundation. The SHRM Foundation is a 501(c)(3) nonprofit organizational affiliate of the Society for Human Resource Management (SHRM). Founded in 1966, the SHRM Foundation maximizes the impact of the HR profession on organizational decision-making and performance by promoting innovation, education, research and the use of research-based knowledge. The SHRM Foundation is governed by a volunteer board of directors comprising distinguished HR academic and practice leaders. Contributions to the SHRM Foundation are taxdeductible. Online at www.shrm.org/foundation. 38 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Personal Services Benefits Personal services benefits range from professional development opportunities to pet health insurance. Table H-1 lists the prevalence of these benefits and (1) the percentage of human resource professionals who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months; and (3) the percentage of organizations that did not offer the Table H-1 benefit but had plans to do so within the next 12 months. To get a more complete picture of benefits and coverage, respondents indicated whether any aspect of any company-held plan included these particular benefits.17 Career Development Assistance Organizations offer a variety of benefits designed to help employees advance in their careers. These types Personal Services Benefits Offer the benefit Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months Do not offer the benefit but have plans to do so within the next 12 months Direct deposit 98% 0% * Professional development opportunitiesA 90% 8% 1% Professional memberships 90% 7% 0% Certification/recertification fees 71% 7% * Professional license application or renewal fees 70% 6% * Cross-training to develop skills not directly related to the job 49% 8% 1% 0% Free/discounted uniforms 30% 13% Food services/subsidized cafeteria 22% 8% * Organization-sponsored sports teams 22% 9% * Legal assistance/services 20% 6% * On-site ATMs 20% 6% * Executive club memberships 19% 12% 0% Postal services for employees 19% 2% * Mentoring programB 17% 5% 2% 1% Career counseling 15% 5% College/school selection/referralC 11% 4% 0% Paycards 11% 2% 2% Travel planning services 10% 9% 0% Employer-sponsored personal shopping discounts 9% 4% 0% English as a second language (ESL) classes 8% 9% * Dry cleaning services 7% 3% 1% Foreign language classesD 7% 11% 1% Pet health insurance 4% 5% 1% Prepared take-home meals 3% 7% 0% Self-defense training 3% 13% * Concierge services 2% 0% * On-site haircuts 1% 14% * (n = 534) * Less than 1% A Seminars, conferences, courses, training to keep skills current, etc. B Formal program. C Provides employees with information and helps link them to colleges. D Non-English. Source: 2010 Employee Benefits (SHRM, 2010) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 39 of benefits provide a dual advantage—employees feel the organization cares about their professional development, and the organization gains a richer, better-prepared workforce. Ninety percent offered professional development opportunities such as seminars, conferences or courses to their staff and paid professional memberships. Seventy-one percent of organizations paid for certification or recertification fees, and 70% paid for professional license application or renewal fees. Almost one-half of companies (49%) offered crosstraining to develop skills not directly related to their employees’ current jobs. In addition to furthering employees’ skill sets, this can increase understanding Table H-2 and communication between different departments. Seventeen percent of organizations offered formal mentoring programs, 15% provided career counseling, and 11% offered college/school selection/referrals, providing employees with information and helping to link them to colleges. Work/Life Balance Benefits Some of the benefits in this category are designed to save employees the time and energy of having to schedule such everyday tasks as visiting the bank (98% of organizations offered direct deposit and 11% offered paycards), preparing meals (22% offered food services or a subsidized cafeteria and 3% offered 71% of organizations paid for certification or recertification fees, and 70% paid for professional license application or renewal fees. Personal Services Benefits (by Year) 2006 2007 Direct deposit 98% Professional development opportunities 95% Professional memberships Certification/recertification fees Professional license application or renewal fees 2008 2009 2010 98% 97% 99% 98% 96% 95% 91% 90% 90% 91% 91% 91% 90% — — 76% 77% 71% — 78% 77% 73% 70% Cross-training to develop skills not directly related to the job 49% 48% 55% 49% 49% Free/discounted uniforms 32% 32% 30% 29% 30% Food services/subsidized cafeteria 22% 26% 24% 21% 22% Organization-sponsored sports teams 29% 29% 27% 25% 22% Legal assistance/services 27% 33% 24% 21% 20% — — 17% 20% 20% On-site ATMs Executive club memberships 28% 24% 23% 19% 19% Postal services for employees 23% 26% 24% 22% 19% Mentoring program 23% 26% 25% 22% 17% Career counseling — — — 14% 15% 13% 12% 14% 11% 11% — — — — 11% College/school selection/referral Paycards Travel planning services 23% 22% 21% 16% 10% Employer-sponsored personal shopping discounts 11% 12% 11% 8% 9% English as a second language (ESL) classes 11% 11% 8% 6% 8% Dry cleaning services 13% 13% 13% 10% 7% Foreign language classes 10% 12% 9% 5% 7% Pet health insurance 5% 5% 7% 3% 4% Prepared take-home meals 3% 3% 3% 1% 3% Self-defense training 6% 6% 5% 6% 3% Concierge services 4% 5% 5% 3% 2% — — — 1% 1% On-site haircuts Differences between 2006 and 2010* * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) Differences between 2009 and 2010* 40 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy prepared take-home meals), going to the post office (19% offered postal services) or going to the dry cleaner (7% offered dry-cleaning services). In addition, 20% had on-site ATMs, and 1% provided on-site haircuts. Other benefits, such as legal assistance or services (20%), travel planning services (10%) and concierge services (2%), help employees in more specific circumstances. Uniform Benefits Some employees are required to wear certain attire while working, and employers may offer assistance in paying for it. Almost one-third of organizations (30%) offered free or discounted uniforms to employees. Language Skills Some companies offer English as a second language (ESL) classes to workers looking to improve their English language skills; 8% of organizations offered this benefit. An increasingly diverse workforce and the globalization of the economy have made language skills more important than ever. Workers, supervisors, customers and business partners may have different levels of English proficiency, and some may not speak English at all. To address this divide, some organizations offer foreign language classes to workers or supervisors who frequently deal with individuals whose native language is not English. Seven percent of organizations offered some form of foreign language classes. Other Personal Services Benefits Almost a quarter (22%) of companies offered organization-sponsored sports teams. In addition to physical exercise and health benefits, sports teams offer employees a chance to socialize and build rapport outside of their work environment. Other types of personal services offered by organizations included executive club memberships (19%), employer-sponsored personal shopping discounts (9%), pet health insurance (4%) and selfdefense training (3%). Personal Services Benefits Over the Past Five Years Table H-2 shows the percentages of companies that offered personal services benefits from 2006 through 2010. There were no significant changes in these benefits from 2009 to 2010. Only two benefits were offered by fewer organizations in 2010 than in 2006: executive club memberships (28% in 2006 compared with 19% in 2010) and travel planning services (23% in 2006 compared with 10% in 2010). Personal Services Benefits by Organization Staff Size and Organization Sector Again, larger organizations were more likely than smaller organizations to offer many personal services benefits. There were also considerable differences by sector in what personal services benefits were offered, although few clear patterns emerged. Publicly owned for-profit organizations were more likely to offer a number of these benefits. All results by organization staff size and sector are illustrated in the appendix. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 41 20% of companies provided location visit assistance or house-hunting trips to employees who were relocating to a new area. Housing and Relocation Benefits Occasionally, organizations may provide some assistance when employees or new hires are required to relocate. Some organizations also provide benefits that assist employees in acquiring homes. Table I-1 lists the prevalence of housing and relocation benefits and (1) the percentage of human resource professionals who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months; and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. To get a complete picture of benefits and coverage, respondents indicated whether any aspect of any company-held plan included these particular benefits. One-Time Permanent Relocation Benefits Most housing and relocation benefits involve newly hired or transferred employees who face a one-time Table I-1 permanent move. The most commonly offered assistance in this situation was single relocation lump-sum payment, which 28% of organizations offered. Some employers prefer this option because providing a single lump sum to the relocating employee eliminates paperwork and administration for the organization. One-fifth (20%) of companies provided location visit assistance or house-hunting trips to employees who were relocating to a new area. In addition, 11% of organizations offered assistance to employees who needed to sell a home at their original location. Ten percent of respondents indicated that their companies offered a cost-of-living differential to assist employees relocating to a more expensive area, and 10% offered spouse relocation assistance to help married employees whose “trailing” spouse might be faced with searching for a job in an unfamiliar location. Five percent offered reimbursement for financial loss sustained from a home sale. Housing and Relocation Benefits Offer the benefit Temporary relocation benefits 28% Offer the benefit but have plans to reduce or Do not offer the benefit but have plans to eliminate the benefit within the next 12 months do so within the next 12 months 7% * Relocation lump-sum payment 28% 8% * Location visit assistanceA 20% 5% 0% Assistance selling previous home 11% 7% 0% Cost-of-living differential 10% 8% 0% Spouse relocation assistance 10% 5% 0% Home insurance programB 6% 3% * Housing counselingC 6% 6% 0% Reimbursement for financial loss sustained from a home sale 5% 4% 0% Mortgage assistance 3% 0% 0% Rental assistance 3% 6% 0% Renter insurance programD 3% 0% 0% Down payment assistance 2% 0% 0% Mortgage insurance 1% 0% 0% (n = 534) * Less than 1%. A House-hunting trips. B Home insurance discount. C Advice on buying, renting, defaults and foreclosures. D Discount on renters insurance. Source: 2010 Employee Benefits (SHRM, 2010) 42 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Temporary Relocation Benefits Temporarily relocated employees are often maintaining two households—one at the permanent location to which they plan to return and one to maintain a comfortable presence at their temporary location. More than a quarter (28%) of companies offered temporary relocation benefits to assist in easing this burden. Housing Assistance Some organizations offer employees assistance in purchasing a new home: 6% offered home insurance program, 3% provided mortgage assistance, 2% offered down payment assistance, and 1% provided mortgage insurance. These benefits may be offered as part of a relocation package or as a general employee benefit to increase retention. Most organizations that offer these types of benefits require employees to have certain tenure and/or stay for a certain period of time after receiving the assistance. Organizations also hope that homeowners may feel more rooted in the community and therefore less likely to leave. Additional housing and relocation benefits offered by companies included housing counseling (6%), rental assistance (3%) and renter insurance program (3%). Table I-2 Housing and Relocation Benefits Over the Past Five Years Table I-2 shows the percentages of organizations that offered these housing and relocation benefits from 2006 through 2010. Compared with 2009, location visit assistance and rental assistance benefits were offered by fewer organizations in 2010. The following benefits were offered by fewer companies in 2010 than in 2006: assistance selling previous home, cost-of-living differential, down payment assistance, location visit assistance, mortgage assistance, rental assistance, spouse relocation assistance and temporary relocation benefits. Housing and Relocation Benefits by Organization Staff Size and Organization Sector Overall, larger organizations were significantly more likely to offer housing and relocation benefits. Once again, publicly owned for-profit organizations were more likely to offer the majority of these benefits. All results by organization staff size and organization sector are displayed in the appendix. Housing and Relocation Benefits (by Year) 2006 2007 2008 2009 2010 Differences between 2006 and 2010* Temporary relocation benefits 43% 42% Relocation lump-sum payment — — 40% 35% 28% — 30% 28% Location visit assistance 40% 40% 39% 36% 20% Assistance selling previous home 20% 19% 17% 13% 11% Cost-of-living differential 19% 22% 20% 15% 10% Spouse relocation assistance 21% 21% 19% 15% 10% Home insurance program 8% 7% 6% 7% 6% Housing counseling — — 11% 9% 6% Reimbursement for financial loss sustained from a home sale — — — 6% 5% Mortgage assistance 12% 12% 10% 7% 3% Rental assistance 22% 19% 17% 12% 3% Renter insurance program — — — 4% 3% Down payment assistance 11% 11% 9% 6% 2% Mortgage insurance 5% 5% 4% 3% 1% * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) Differences between 2009 and 2010* 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 43 Business Travel Benefits When employees travel for business, companies often provide additional benefits to make up for incidental costs and inconvenience associated with being away from home. Table J-1 lists the prevalence of business travel benefits and (1) the percentage of human resource professionals who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months; and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. To get a complete picture of benefits and coverage, respondents indicated whether any aspect of any company-held plan included these particular benefits. Business travel benefits come in many forms. The most frequently offered benefits involved either reimbursement for expenses incurred while traveling Table J-1 or additional compensation for time spent on business travel. Travel Expenses The most commonly offered business travel benefits included providing per diem for meals (65%), allowing employees to keep frequent flyer miles (64%) and hotel points (64%) earned while traveling for business and put them toward personal use, providing a business laptop for personal use (62%), paying for Internet access (55%) and paying for longdistance calls home while on business travel (54%). A smaller number of companies provided car or limo service to/from airport (35%) and paid for rental car upgrades (13%), dry cleaning expenses (12%), first class/business class airfare (12%), minibar snacks at the hotel (9%), pay-per-view movies (5%), health club fees (3%), child care expenses (2%) and pet Business Travel Benefits Offer the benefit Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months Do not offer the benefit but have plans to do so within the next 12 months Per diem for meals 65% 6% 0% Employee keeps frequent flyer miles 64% 0% 0% Employee keeps hotel points 64% 0% 0% Business laptop for personal use while on business travel 62% 7% 0% Paid Internet access while on business travel 55% 7% 0% Paid long-distance calls home while on business travel 54% 7% 0% Travel accident insurance 37% 7% 0% Car or limo service to/from airport 35% 9% 0% Rental car upgrades 13% 7% 0% First or business class airfare 12% 14% 0% Paid dry cleaning while on business travel 12% 3% 0% Paid minibar snacks at hotel 9% 8% 0% Additional pay for weekend travelA 7% 0% 0% Paid travel expenses for spouse 6% 6% 0% Paid airline club membership 5% 15% 0% Paid pay-per-view movies at hotel 5% 8% 0% Paid health club fees while on business travel 3% 6% 0% Child care expenses while on business travel 2% 0% * Pet care arrangements while on business travel 1% 0% 0% (n = 534) * Less than 1%. A Beyond what is required by law for nonexempt employees. Source: 2010 Employee Benefits (SHRM, 2010) 44 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy care arrangement expenses (1%) incurred while on business travel. through 2010. There were no significant changes in these benefits from 2009 to 2010. Additional Pay Paid dry cleaning while on business travel, paid long-distance calls home, paid minibar snacks at the hotel and travel accident insurance were the benefits offered by fewer organizations in 2010 compared with 2006. Seven percent of organizations offered supplementary pay for weekend travel beyond what is required by law for nonexempt employees. Other Business Travel Benefits More than one-third (37%) of organizations offered travel accident insurance, which provides coverage for individuals who might be harmed or killed while on business travel. Less commonly offered travel benefits included paid travel expenses for a spouse (6%) and paid airline club memberships (5%). Business Travel Benefits Over the Past Five Years Table J-2 shows the percentages of companies offering these business travel benefits from 2006 Table J-2 Business Travel Benefits by Organization Staff Size and Organization Sector Larger companies were more likely than smaller companies to offer many of these benefits. Overall, privately and publicly owned for-profit organizations were more likely to offer these benefits. The only exception was a per diem for meals: government organizations were more likely to offer this benefit. All results by staff size and sector are displayed in the appendix. Business Travel Benefits (by Year) 2006 2007 2008 2009 2010 Differences between 2006 and 2010* Per diem for meals 69% 70% 70% 65% 65% Employee keeps frequent flyer miles 68% 71% 71% 68% 64% Employee keeps hotel points — — 70% 68% 64% Business laptop for personal use while on business travel — — — 63% 62% Paid Internet access while on business travel — — — 54% 55% Paid long-distance calls home while on business travel 70% 67% 62% 58% 54% Travel accident insurance 45% 46% 42% 39% 37% Car or limo service to/from airport — — — 37% 35% Rental car upgrades — — 17% 11% 13% First or business class airfare — — 11% 12% 12% Paid dry cleaning while on business travel 20% 22% 20% 15% 12% Paid minibar snacks at hotel 18% 16% 14% 9% 9% Additional pay for weekend travel 10% 10% 9% 7% 7% Paid travel expenses for spouse 8% 6% 6% 5% 6% Paid airline club membership 9% 8% 7% 4% 5% Paid pay-per-view movies at hotel 10% 9% 7% 5% 5% Paid health club fees while on business travel 7% 6% 5% 3% 3% Child care expenses while on business travel 2% 1% 2% 2% 2% Pet care arrangements while on business travel 2% 1% 1% 1% 1% * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) Differences between 2009 and 2010* 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 45 Other Benefits Volunteer Programs Table K-1 lists other benefits that did not fit into one of the 10 previous categories and (1) the percentage of human resource professionals who indicated that their organization offered each benefit; (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months; and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. To get a complete picture of benefits and coverage, respondents indicated whether any aspect of any company-held plan included these particular benefits. Community volunteer programs offer companies an excellent opportunity to provide value-added benefits to the business, employees and the community. These programs can be tailored to best suit the needs of the organization’s mission, vision and business goals, and were offered by 40% of organizations. Employee Recognition Some benefits provide employee recognition. More than two-thirds (68%) of organizations rewarded milestones such as birthdays and service anniversaries. In addition, 47% offered some type of noncash companywide performance awards, such as gift certificates or an extra day off. Social Gatherings Social gatherings provide the opportunity for employees to get to know one another outside of the job, which can help lead to better working relationships at the office. More than three-quarters (79%) of organizations offered holiday parties, and 56% said they had company picnics. More than a third (37%) of organizations offered discount ticket services, and 32% offered company-purchased tickets to events such as cultural proceedings, sporting events or theme parks. Table K-1 37% of organizations offered discount ticket services, and 32% offered companypurchased tickets to events such as cultural proceedings, sporting events or theme parks. Other Benefits Other benefits included take your child to work day (25%), allowing pets at the office (6%), take your parent to work day (1%) and take your pet to work day (1%). Other Benefits Holiday parties Milestone rewards Offer the benefit Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months Do not offer the benefit but have plans to do so within the next 12 months 79% 10% 1% 1% 68% 6% Company picnic 56% 9% 2% Noncash companywide performance awardsB 47% 6% 1% Community volunteer programs 40% 5% 1% Discount ticket servicesC 37% 6% * Company-purchased ticketsC 32% 14% * Take your child to work day 25% 0% * Pets at work 6% 0% 0% Take your parent to work day 1% 0% * Take your pet to work dayD 1% 0% * A (n = 532) * Less than 1% A For example, lunch on birthday, gift certificate recognizing years of service, etc. B For example, gift certificate, extra day off. C For example, sporting events, cultural events, theme parks, etc. D Once a year as opposed to pets at work generally. Source: 2010 Employee Benefits (SHRM, 2010) 46 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Other Benefits Over the Past Five Years Table K-2 shows the percentages of companies offering these benefits from 2006 through 2010. Take your child to work day was the only benefit offered by fewer companies in 2010 compared with 2009. The following benefits were offered by fewer organizations in 2010 than in 2006: company picnic, company-purchased tickets, holiday parties, milestone rewards, noncash companywide performance awards and take your child to work day. Table K-2 Other Benefits by Organization Staff Size and Organization Sector With the exception of holiday parties, larger organizations were more likely than smaller organizations to offer many of these benefits. Likewise, privately and publicly owned for-profit organizations were more likely than other sectors to indicate their organizations offered many of these benefits. All results by organization staff size and organization sector are displayed in the appendix. Other Benefits (by Year) 2006 2007 2008 2009 Holiday parties 87% 85% 83% Milestone rewards 76% 75% 74% Company picnic 66% 64% Noncash companywide performance awards 56% — Community volunteer programs Discount ticket services 2010 Differences between 2006 and 2010* 81% 79% 70% 68% 62% 59% 56% 54% 56% 51% 47% — 48% 42% 40% — — 45% 40% 37% Company-purchased tickets 43% 42% 41% 38% 32% Take your child to work day 38% 37% 35% 33% 25% Pets at work 4% 6% 5% 6% 6% Take your parent to work day — — 1% 1% 1% Take your pet to work day — — — 1% 1% * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Blank cells in the last two columns indicate that no statistically significant differences were found. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM, 2010) Differences between 2009 and 2010* 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 47 Conclusions After a decline in the number organizations offering employee benefits from 2008 to 2009, the 2010 study revealed that employee benefits have remained relatively steady over the past 12 months. The only areas experiencing a downward trend since 2009 were housing and relocation and business travel benefits. It is important to note that some of the changes uncovered in this report appear to have been in response to the changes in the economy, while other changes represent shifts that have gradually occurred over the last several years. The fact that organizations have not made drastic reductions in their benefits offerings is a promising sign and displays the importance of benefits to both employees and employers. Employees consistently rate benefits, especially health care benefits, as one of the key factors in job satisfaction. In addition, a recent survey of U.S. employers and employees revealed that because of the recent economic events, 46% of employees are taking a greater interest in understanding the benefits they receive through their employers.18 With employees now paying more attention to these benefits, there is an opportunity for organizations to help a more engaged workforce better understand the true value of their benefits packages. As shown throughout this report, organizations offer a wide range of traditional and nontraditional benefits. In the past, the dilemma for organizations was how to offer the right mix of these benefits to attract and retain top performers while also balancing their increasing costs. The ability to manage these ever-increasing costs, along with the new health care legislation, will have a new and profound impact on employee benefits programs in the future. These challenges in the midst of an economic recovery are laying a foundation for a new way of doing business. Across all industries, HR professionals will be called upon to lead their organizations through this complex and volatile landscape to develop benefits strategies that enhance productivity, attract and retain employees and build a strong employer brand. Employees consistently rate benefits, especially health care benefits, as one of the key factors in job satisfaction. 48 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Methodology A sample of HR professionals was randomly selected from SHRM’s membership database, which included approximately 250,000 individual members at the time the survey was conducted. Only members who had not participated in a SHRM survey or poll in the last four months were included in the sampling frame. Members who were students, located internationally or had no e-mail address on file were excluded from the sampling frame. In February 2010, an e-mail that included a hyperlink to the Employee Benefits Survey19 was sent to 3,000 randomly selected SHRM members. Of these, 2,850 e-mails were successfully delivered to respondents, and 534 HR professionals responded, yielding a response rate of 19%. The survey was accessible for a period of four weeks, and multiple reminders were sent to nonrespondents in an effort to increase response rates. The sample of HR professionals was generally representative of the SHRM membership population. The report is composed of 11 benefits sections: health care and welfare benefits, preventive health and wellness benefits, retirement savings and planning benefits, financial and compensation benefits, paid leave benefits, family-friendly benefits, flexible working benefits, personal services benefits, housing and relocation benefits, business travel benefits, and other benefits. Each section has two tables in the body of the report. Table 1 displays the overall percentage of organizations that offer each benefit, the percentage of organizations that offer the benefit but have plans to reduce or eliminate it within the next 12 months and the percentage of organizations that do not offer the benefit but have plans to do so within the next 12 months. Table 2 illustrates the percentage of organizations offering benefits on an annual basis over a period of five years. In the appendix, Table 3 presents data by organization staff size, as defined by the number of employees at the respondent’s location. Table 4 presents data by organization sector. A number of benefits have been added, changed or dropped from 2009 to 2010. Forces driving the changes included SHRM’s own research of benefits trends, a need for clarification of some represented benefits, member input and external research and resources. New or edited items are footnoted throughout the report. Notations Analysis: Analyses by HR professionals’ staff size and employment sector are presented and discussed, when applicable. In some cases, the data are not depicted in corresponding tables/figures even though the results are statistically significant. xx Organization staff size categories: small (1 to 99 employees), medium (100 to 499 employees) and large (500 or more employees). The analysis by staff size refers to the number of full and part-time employees at the responding HR professional’s work location only. xx Organization sector: publicly owned for-profit organization, privately owned for-profit organization, nonprofit organization, government sector and “other” category. Results are not presented for “other” employment sector due to the small number of organizations in this category. Differences: Conventional statistical methods were used to determine if observed differences were statistically significant (i.e., there is a small likelihood that the differences occurred by chance). Therefore, in most cases, only results that were significant are included, unless otherwise noted. In some cases, data may be discussed in the text of this report but not presented in an accompanying figure or table. Tables: Unless otherwise noted in a specific table, please note that the following are applicable to data depicted in tables throughout this report. xx Percentages for a question or a response option may not total 100% due to rounding. xx The sample size is based on the actual number of respondents by organization sector and organization staff size who answered the question using the response options provided. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 49 xx Data are sorted in descending order by the first percentage column in a table. Figures: Unless otherwise noted in a specific figure, percentages for a question may not total 100% due to rounding. Generalization of results: As with any research, readers should exercise caution when generalizing results and take individual circumstances and experiences into consideration when making decisions based on these data. While SHRM is confident in its research, it is prudent to understand that the results presented in this survey report are only truly representative of the sample of HR professionals responding to the survey. Number of respondents: The number of respondents (indicated by “n” in figures and tables) varies from table to table and figure to figure because some respondents did not answer all of the questions. Individuals may not have responded to a question on the survey because the question or some of its parts were not applicable or because the requested data were unavailable. This also accounts for the varying number of responses within each table or figure. Confidence level and margin of error: A confidence level and margin of error give readers some measure of how much they can rely on survey responses to represent all SHRM members. Given the level of response to the survey, SHRM Research is 96% confident that responses given by responding HR professionals can be applied to all SHRM members, in general, with a margin of error of approximately 4%. For example, 59% of HR professionals reported their organizations offered wellness programs. With a 4% margin of error, the reader can be 96% certain that between 55% and 63% of SHRM members would report that their organizations presently offer wellness programs. 50 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy About the Respondents Organization Staff Size Organization Sector Small (1–99 employees) 31% Privately owned for-profit organization 56% Medium (100–499 employees) 43% Nonprofit organization 21% Large (500 and more employees) 26% Publicly owned for-profit organization 17% Government agency 7% (n = 532) (n = 529) Organization Industry Manufacturing 19% Health care, social assistance (e.g., in-home care, nursing homes, EAP providers, hospices, etc.) 13% Other services 8% Services—professional, scientific, technical, legal, engineering 8% Educational services/education 7% Retail/wholesale trade 7% Financial services (e.g., banking) 5% Government/public administration—federal, state/local, tribal 4% Insurance 4% Transportation, warehousing (e.g., distribution) 4% Arts, entertainment, recreation 2% Biotech 2% Construction, mining, oil and gas 2% Consulting 2% High-tech 2% Services—accommodation, food and drinking places 2% Real estate, rental, leasing 2% Telecommunications 2% Utilities 2% Association—professional/trade 1% Pharmaceutical 1% Publishing, broadcasting, other media 1% Other 1% (n = 532) Region Midwest (Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin) 36% South (Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, South Carolina, Tennessee, Texas, Virginia, West Virginia) 27% West (Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Montana, Oregon, Utah, Washington, Wyoming) 21% Northeast (Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont) 16% (n = 532) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 51 Appendix Benefits by Organization Staff Size and Organization Sector Table A-3 Health Care and Welfare Benefits (by Organization Staff Size) Overall Small Medium (1–99 Employees) (100–499 Employees) Large (500 or More Employees) Prescription drug program coverage 96% 93% 98% 98% Dental insurance 94% 87% 97% 100% Mail-order prescription program 91% 88% 91% 93% Chiropractic coverage 85% 82% 90% 82% Preferred provider organization (PPO) 85% 79% 85% 92% Accidental death and dismemberment insurance (AD&D) 82% 82% 81% 85% Differences Based on Staff Size* Large, medium > small Large > small Mental health coverage 82% 78% 85% 83% Vision insurance 77% 61% 81% 89% Large, medium > small Long-term disability insurance 76% 72% 74% 86% Large > medium, small Employee assistance program (EAP) 75% 58% 78% 91% Large > medium, small Medium > small Medical flexible spending accounts 72% 61% 73% 81% Large, medium > small Short-term disability insurance 71% 60% 73% 81% Large, medium > small Contraceptive coverage 68% 61% 73% 68% Medium > small Rehabilitation assistance 45% 39% 46% 49% Supplemental accident insurance 44% 38% 43% 54% Health care premium flexible spending account 43% 39% 44% 46% Health care coverage for dependent grandchildren 39% 23% 42% 53% Large > medium, small Medium > small Domestic partner health care coverage (same-sex) 38% 26% 42% 46% Large, medium > small Domestic partner health care coverage (opposite-sex) 37% 28% 41% 40% Large, medium > small Health care coverage for foster children 37% 28% 37% 49% Large > medium, small Health care coverage for part-time workers 37% 23% 32% 60% Large > medium, small HMO (health maintenance organization) 33% 29% 31% 39% Acupressure/acupuncture medical coverage 31% 25% 33% 36% Bariatric coverage for weight loss 31% 29% 29% 36% Cancer insurance 31% 31% 30% 33% Long-term care insurance 31% 22% 33% 38% Infertility treatment coverage (other than in-vitro fertilization) 30% 28% 31% 32% Surcharges for spousal health care coverage 26% 20% 26% 34% Large > small In-vitro fertilization coverage 25% 17% 28% 29% Large > medium, small Retiree health care coverage 25% 10% 26% 41% Large > medium, small Medium > small Critical illness insurance 21% 17% 21% 26% Point of service (POS) plan 21% 20% 22% 21% Intensive care insurance 19% 17% 22% 17% continued on page 52 Large > small Large > small Large > small 52 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table A-3 Health Care and Welfare Benefits (by Organization Staff Size) (continued from page 51) Overall Small Medium (1–99 Employees) (100–499 Employees) Large (500 or More Employees) Differences Based on Staff Size* Hospital indemnity insurance 19% 17% 19% 20% Laser-based vision correction coverage 19% 14% 19% 23% Large > small Wholesale generic drug program for injectable drugs 18% 12% 15% 28% Large > medium, small Grief recovery program 17% 6% 19% 27% Large, medium > small Support groups 17% 9% 15% 29% Large > medium, small Consumer-directed health care plan (CDHP) 16% 12% 17% 17% Pharmacy management program 15% 7% 16% 22% Alternative/complementary medical coverage 14% 12% 14% 17% Health savings account (HSA) 11% 9% 13% 12% Exclusive provider organization (EPO) 9% 7% 9% 14% Indemnity plan (fee-for-service) 8% 6% 9% 11% Elective procedures coverage 7% 5% 6% 12% Employer-matched contributions to health savings account 7% 6% 8% 5% Health reimbursement account (HRA) 6% 4% 6% 7% Experimental/elective drug coverage 3% 3% 2% 4% Subsidized cost of elder care 3% 1% 3% 6% Gender reassignment surgery coverage 2% 1% 3% 1% (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Large > small 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 53 Table A-4 Health Care and Welfare Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Nonprofit Organization Prescription drug program coverage 96% 96% 94% 100% 100% Dental insurance 94% 93% 93% 100% 100% Publicly Owned For-Profit Organization Government Sector Mail-order prescription program 91% 90% 89% 92% 97% Chiropractic coverage 85% 86% 83% 88% 86% Preferred provider organization (PPO) 85% 83% 82% 89% 97% Accidental death and dismemberment insurance (AD&D) 82% 82% 82% 86% 75% Mental health coverage 82% 80% 86% 82% 83% Differences Based on Sector* Vision insurance 77% 74% 75% 89% 83% Long-term disability insurance 76% 70% 81% 86% 83% Public(FP) > Private(FP), NP Public(FP) > Private(FP) Employee assistance program (EAP) 75% 68% 78% 94% 83% Public(FP) > Private(FP), NP Medical flexible spending accounts 72% 65% 76% 82% 86% Govt > Private(FP) Short-term disability insurance 71% 72% 60% 86% 61% Public(FP) > NP, Govt Contraceptive coverage 68% 67% 64% 74% 78% Rehabilitation assistance 45% 42% 46% 49% 53% Supplemental accident insurance 44% 42% 40% 52% 58% Health care premium flexible spending account 43% 41% 46% 40% 47% Health care coverage for dependent grandchildren 39% 34% 41% 44% 61% Govt > Private(FP), NP, Public(FP) Public(FP) > Private(FP), Govt Domestic partner health care coverage (same-sex) 38% 32% 42% 56% 33% Domestic partner health care coverage (opposite-sex) 37% 34% 38% 48% 31% Health care coverage for foster children 37% 35% 36% 41% 47% Health care coverage for part-time workers 37% 26% 56% 38% 56% HMO (health maintenance organization) 33% 32% 35% 28% 44% Acupressure/acupuncture medical coverage 31% 27% 35% 39% 39% Bariatric coverage for weight loss 31% 28% 32% 34% 47% Cancer insurance 31% 31% 32% 27% 42% NP, Govt > Private(FP), Public(FP) Long-term care insurance 31% 28% 27% 36% 53% Infertility treatment coverage (other than in-vitro fertilization) 30% 28% 31% 39% 28% Surcharges for spousal health care coverage 26% 23% 26% 31% 39% In-vitro fertilization coverage 25% 21% 24% 36% 28% Public(FP) > Private(FP) Retiree health care coverage 25% 15% 30% 32% 75% Govt > Private(FP), NP, Public(FP) Critical illness insurance 21% 21% 21% 17% 36% Point of service (POS) plan 21% 21% 19% 22% 25% Intensive care insurance 19% 20% 20% 14% 25% Hospital indemnity insurance 19% 18% 19% 19% 22% Laser-based vision correction coverage 19% 17% 17% 23% 28% Wholesale generic drug program for injectable drugs 18% 17% 13% 27% 14% Grief recovery program 17% 15% 15% 24% 28% Support groups 17% 13% 23% 19% 22% continued on page 54 Govt > Private(FP), NP 54 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table A-4 Health Care and Welfare Benefits (by Organization Sector) (continued from page 53) Overall Privately Owned For-Profit Organization Nonprofit Organization Publicly Owned For-Profit Organization Government Sector Consumer-directed health care plan (CDHP) 16% 16% 13% 18% 14% Pharmacy management program 15% 15% 14% 16% 14% Alternative/complementary medical coverage 14% 12% 18% 14% 22% Health savings account (HSA) 11% 12% 10% 11% 11% Exclusive provider organization (EPO) 9% 9% 4% 19% 6% Indemnity plan (fee-for-service) 8% 9% 5% 10% 8% Elective procedures coverage 7% 5% 11% 10% 6% Employer-matched contributions to health savings account 7% 6% 9% 7% 3% Health reimbursement account (HRA) 6% 6% 3% 9% 6% Experimental/elective drug coverage 3% 2% 6% 1% 3% Subsidized cost of elder care 3% 2% 3% 7% 6% Gender reassignment surgery coverage 2% 1% 2% 2% 3% (n = 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Differences Based on Sector* Public(FP) > NP 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 55 Table B-3 Preventive Health and Wellness Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium Large (100–499 Employees) (500 or More Employees) Differences Based on Staff Size* Wellness resources and information 75% 60% 80% 84% Large, medium > small On-site seasonal flu vaccinations 68% 44% 71% 92% Large > medium, small Medium > small Wellness programs 59% 43% 57% 69% Large > medium, small Medium > small 24-hour nurse line 56% 50% 58% 59% Large > small CPR/first aid training 55% 43% 58% 62% Large, medium > small Health screening programs 43% 25% 46% 58% Large > medium, small Medium > small Health fairs 42% 18% 41% 72% Large > medium, small Medium > small Wellness newsletter/column 41% 31% 39% 57% Large > medium, small Smoking cessation program 39% 25% 36% 61% Large > medium, small Medium > small On-site H1N1 flu vaccinations 35% 12% 34% 65% Large > medium, small Medium > small Fitness center membership subsidy/reimbursement 33% 25% 34% 41% Large > small Health and lifestyle coaching 33% 17% 33% 51% Large > medium, small Medium > small Preventive programs specifically targeting employees with chronic health conditions 33% 18% 33% 51% Large > medium, small Medium > small Weight-loss program 30% 13% 29% 51% Large > medium, small Medium > small Rewards or bonuses for achieving or completing certain health and wellness goals/programs 28% 20% 28% 38% Large > small On-site fitness center 21% 10% 23% 33% Large > small On-site blood pressure machine 20% 7% 22% 31% Large > small Nutritional counseling 18% 10% 16% 31% Large > medium, small On-site fitness classes 14% 4% 13% 29% Large > medium, small Health care premium discount for getting an annual health risk assessment 12% 5% 14% 17% Large > small Massage therapy services at work 12% 4% 13% 19% Large > small On-site sick room 12% 4% 13% 20% Large > small Health care premium discount for not using tobacco products 11% 3% 15% 14% Large, medium > small On-site medical clinic 10% 1% 8% 25% Large > medium, small Stress-reduction program 10% 3% 10% 19% Large > small Health care premium discount for participating in a wellness program 9% 2% 11% 13% Large > small Fitness equipment subsidy/reimbursement 5% 4% 3% 7% On-site nap room 5% 4% 5% 7% Health care premium discount for participating in a weight-loss program 4% 1% 6% 5% (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) 56 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table B-4 Preventive Health and Wellness Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Wellness resources and information 75% On-site seasonal flu vaccinations 68% Wellness programs 59% 24-hour nurse line 56% CPR/first aid training 55% Health screening programs Health fairs Nonprofit Organization Publicly Owned For-Profit Organization Government Sector Differences Based on Sector* 69% 78% 85% 86% Public(FP), Govt > Private(FP) 61% 75% 76% 81% NP, Public(FP), Govt > Private(FP) 52% 55% 65% 75% Public(FP), Govt > Private(FP) 54% 48% 67% 58% Public(FP) > NP 52% 65% 48% 64% 43% 36% 50% 47% 67% NP, Govt > Private(FP) 42% 33% 52% 49% 67% NP, Govt > Private(FP) Wellness newsletter/column 41% 38% 37% 49% 58% Govt > Private(FP), NP Smoking cessation program 39% 35% 35% 49% 58% Public(FP), Govt > Private(FP), NP NP, Govt > Private(FP) On-site H1N1 flu vaccinations 35% 25% 51% 36% 64% Fitness center membership subsidy/reimbursement 33% 30% 40% 36% 19% Health and lifestyle coaching 33% 28% 32% 36% 56% Govt > Private(FP), NP, Public(FP) Preventive programs specifically targeting employees with chronic health conditions 33% 29% 28% 45% 47% Public(FP), Govt > Private(FP), NP Weight-loss program 30% 26% 25% 40% 42% Govt > NP Rewards or bonuses for achieving or completing certain health and wellness goals/programs 28% 27% 25% 32% 36% On-site fitness center 21% 13% 35% 27% 33% On-site blood pressure machine 20% 16% 25% 25% 22% 25% Nutritional counseling 18% 17% 20% 18% On-site fitness classes 14% 7% 26% 14% 33% Health care premium discount for getting an annual health risk assessment 12% 11% 9% 18% 11% NP, Govt > Private(FP) NP, Govt > Private(FP) Massage therapy services at work 12% 10% 14% 14% 11% On-site sick room 12% 12% 16% 13% 0% NP > Govt Health care premium discount for not using tobacco products 11% 12% 3% 19% 8% Public(FP) > NP On-site medical clinic 10% 5% 19% 10% 22% Stress-reduction program 10% 7% 14% 9% 17% Health care premium discount for participating in a wellness program 9% 9% 5% 15% 6% Fitness equipment subsidy/reimbursement 5% 3% 8% 6% 0% On-site nap room 5% 4% 5% 6% 6% Health care premium discount for participating in a weight-loss program 4% 4% 2% 10% 3% (n = 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 57 Table C-3 Retirement Savings and Planning Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Differences Based on Staff Size* Defined contribution retirement plan 92% 86% 93% 98% Large > small Employer match for defined contribution retirement plan 72% 67% 72% 76% Defined contribution plan loans 69% 73% 70% 63% Balanced funds 60% 54% 62% 62% Target-date retirement funds 46% 44% 45% 51% Individual investment advice 40% 37% 41% 43% Automatic enrollment into defined contribution retirement plan 39% 32% 38% 50% Retirement planning services 39% 36% 39% 44% Roth 401(k) savings plan 28% 28% 28% 29% Defined benefit pension plan 27% 20% 25% 40% Automatic escalation of salary deferral amounts for defined contribution plans 18% 13% 19% 22% Supplemental executive retirement plan (SERP) 11% 4% 9% 23% Large > medium, small Cash balance pension plan 9% 7% 7% 14% Large > medium, small Formal phased retirement program 6% 4% 3% 12% Large > medium, small 401(k) debit card 2% 1% 2% 2% (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Large > medium, small Large > medium, small 58 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table C-4 Retirement Savings and Planning Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Nonprofit Organization Publicly Owned For-Profit Organization Government Sector Differences Based on Sector* Defined contribution retirement plan 92% 90% 95% 98% 83% Employer match for defined contribution retirement plan 72% 69% 76% 85% 42% Defined contribution plan loans 69% 70% 72% 65% 64% Balanced funds 60% 61% 49% 73% 44% Private(FP), Public(FP) > NP, Govt Target-date retirement funds 46% 46% 45% 53% 31% Public(FP) > Govt Individual investment advice 40% 37% 44% 47% 42% Automatic enrollment into defined contribution retirement plan 39% 34% 45% 47% 44% Retirement planning services 39% 37% 39% 41% 50% Roth 401(k) savings plan 28% 30% 24% 34% 19% Defined benefit pension plan 27% 19% 35% 22% 83% Automatic escalation of salary deferral amounts for defined contribution plans 18% 17% 15% 27% 11% Supplemental executive retirement plan (SERP) 11% 5% 15% 25% 8% Cash balance pension plan 9% 5% 13% 14% 11% Formal phased retirement program 6% 3% 6% 6% 25% 401(k) debit card 2% 2% 3% 1% 0% Public(FP) > Private(FP), Govt Private(FP), NP > Govt Govt > Private(FP), NP, Public(FP) Public(FP) > Private(FP) Govt > Private(FP) (n = 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Table D-3 Financial and Compensation Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Payroll deductions 93% On-site parking 90% Life insurance Differences Based on Staff Size* 88% 95% 94% 89% 90% 91% 87% 80% 88% 94% Business cell phone or handheld device for personal use 62% 58% 62% 66% Undergraduate educational assistance 62% 44% 64% 80% Large > medium, small Medium > small Life insurance for dependents 58% 44% 58% 77% Large > medium, small Medium > small Incentive bonus plan (executive) 54% 48% 53% 63% Large > small Graduate educational assistance 56% 38% 57% 75% Large > medium, small Medium > small Automobile allowances for business use of personal vehicles 49% 45% 53% 46% Incentive bonus plan (nonexecutive) 46% 42% 46% 51% Large > small Employee referral bonus 41% 23% 46% 53% Large, medium > small Shift premiums 41% 20% 45% 59% Large > medium, small Medium > small continued on page 59 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 59 Table D-3 Financial and Compensation Benefits (by Organization Staff Size) (continued from page 58) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Differences Based on Staff Size* Employee discounts on company services 38% 25% 40% 50% Large > medium, small Medium > small Credit union 36% 22% 42% 42% Large, medium > small Donations for participation in charitable events 34% 29% 35% 37% Full flexible benefits plan 30% 18% 29% 44% Spot bonus 30% 31% 26% 36% Financial planning services 28% 18% 29% 40% Large > medium, small Medium > small Employee computer purchase discounts (not a loan) 26% 13% 25% 41% Large > medium, small Medium > small Sign-on bonus (executive) 26% 13% 29% 38% Large > medium, small Medium > small Accelerated death benefits 25% 14% 27% 36% Large > small Accident insurance 24% 17% 19% 39% Large > medium, small Company-owned car for employee use 23% 19% 26% 22% Matching charitable contributions 23% 16% 24% 31% Payroll advances 19% 20% 19% 15% Loans to employees for emergency/disaster assistance 18% 15% 22% 16% Scholarships for members of employees’ families 17% 6% 15% 33% Large > medium, small Medium > small Credit counseling service 16% 10% 16% 24% Large > small Sign-on bonus (nonexecutive) 16% 7% 17% 25% Large > small Retention bonus (executive) 14% 6% 14% 23% Large > small Qualified transportation spending account 12% 6% 15% 15% Large, medium > small Stock purchase plan 12% 4% 14% 20% Large > small Retention bonus (nonexecutive) 11% 3% 12% 20% Large > small Transit subsidy 11% 8% 10% 17% Large > small Auto insurance program 10% 4% 9% 20% Large > medium, small Incentive stock options (ISOs) 10% 4% 10% 15% Large > small On-site check cashing 9% 4% 10% 13% Large > small Loans for employees to purchase personal computers 7% 4% 10% 8% Low-/no-interest loans to employees for non-emergency situations 7% 4% 9% 7% Parking subsidy 7% 7% 5% 10% Non-qualified stock options (NQSOs or NSOs) 6% 3% 4% 13% Large > small Carpooling subsidy 5% 1% 5% 9% Large > small Free computers to employees for personal use 5% 8% 4% 4% Educational loans for members of employees’ families 3% 1% 3% 4% Free or discounted home Internet service 3% 2% 3% 3% Personal tax services 2% 2% 2% 4% (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Large > medium, small Medium > small Large > small 60 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table D-4 Financial and Compensation Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Nonprofit Organization Publicly Owned For-Profit Organization Government Sector Payroll deductions 93% 92% 93% 94% 97% On-site parking 90% 90% 86% 94% 92% Life insurance 87% 84% 93% 88% 100% Business cell phone or handheld device for personal use 62% 63% 55% 69% 50% Differences Based on Sector* Govt > Private(FP) Undergraduate educational assistance 62% 53% 69% 72% 83% Life insurance for dependents 58% 54% 51% 78% 64% Public(FP) , Govt > Private(FP) Public(FP) > Private(FP), NP Incentive bonus plan (executive) 54% 58% 37% 80% 8% Public(FP) > Private(FP), NP, Govt Private(FP) > NP, Govt Graduate educational assistance 56% 46% 65% 67% 72% Govt, Public(FP) > Private(FP) Automobile allowances for business use of personal vehicles 49% 51% 40% 49% 61% Incentive bonus plan (nonexecutive) 46% 51% 31% 67% 6% Public(FP) > Private(FP), NP, Govt Private(FP), NP > Govt NP > Govt Employee referral bonus 41% 43% 30% 59% 8% Public(FP) > NP, Govt Private(FP), NP > Govt Shift premiums 41% 37% 35% 57% 44% Public(FP) > Private(FP), NP Employee discounts on company services 38% 39% 33% 51% 17% Public(FP) > Private(FP), NP, Govt Private(FP), NP > Govt Credit union 36% 31% 50% 35% 47% NP > Private(FP) Donations for participation in charitable events 34% 42% 18% 38% 0% Private(FP), Public(FP) > NP, Govt Full flexible benefits plan 30% 26% 35% 36% 28% Spot bonus 30% 31% 29% 38% 11% Financial planning services 28% 24% 31% 35% 31% Employee computer purchase discounts (not a loan) 26% 22% 22% 43% 25% Public(FP) > Private(FP), NP, Govt Sign-on bonus (executive) 26% 26% 20% 44% 3% Public(FP) > Private(FP), NP, Govt Private(FP), NP > Govt Private(FP) > Govt Public(FP), Private(FP) > Govt Accelerated death benefits 25% 23% 27% 35% 14% Accident insurance 24% 22% 17% 35% 25% Private(FP) > NP Company-owned car for employee use 23% 24% 15% 23% 39% Govt > Private(FP), NP Matching charitable contributions 23% 25% 10% 42% 3% Public(FP) > Private(FP), NP, Govt Private(FP) > NP, Govt Payroll advances 19% 22% 19% 13% 6% Loans to employees for emergency/disaster assistance 18% 20% 19% 16% 3% Scholarships for members of employees’ families 17% 12% 16% 32% 19% Credit counseling service 16% 15% 20% 17% 14% Sign-on bonus (nonexecutive) 16% 15% 14% 25% 3% Retention bonus (executive) 14% 11% 15% 24% 11% Qualified transportation spending account 12% 11% 13% 16% 11% Stock purchase plan 12% 8% 0% 47% 0% Retention bonus (nonexecutive) 11% 8% 12% 19% 8% Transit subsidy 11% 8% 20% 11% 11% Auto insurance program 10% 9% 7% 16% 8% Incentive stock options (ISOs) 10% 6% 1% 38% 0% continued on page 61 Public(FP) > Private(FP), NP, Govt Public(FP) > Govt Public(FP) > Private(FP), NP, Govt Public(FP) > Private(FP), NP, Govt 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 61 Table D-4 Financial and Compensation Benefits (by Organization Sector) (continued from page 60) Overall Privately Owned For-Profit Organization Nonprofit Organization Publicly Owned For-Profit Organization On-site check cashing 9% 5% 15% 10% 17% Loans for employees to purchase personal computers 7% 7% 8% 6% 11% Low-/no-interest loans to employees for nonemergency situations 7% 7% 5% 8% 3% Parking subsidy 7% 6% 12% 3% 11% Non-qualified stock options (NQSOs or NSOs) 6% 3% 0% 26% 0% Carpooling subsidy 5% 4% 4% 7% 8% Free computers to employees for personal use 5% 4% 11% 3% 3% Government Sector Educational loans for members of employees’ families 3% 2% 2% 3% 6% Free or discounted home Internet service 3% 4% 2% 2% 0% Personal tax services 2% 3% 3% 1% 0% (n = 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Differences Based on Sector* Public(FP) > Private(FP), NP, Govt 62 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table E-3 Paid Leave Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Paid holidays 97% 98% 98% 93% Paid bereavement leave 89% 84% 91% 92% Paid jury duty above what is required by law 68% 69% 70% 66% Paid time off plan 47% 47% 48% 45% Paid vacation plan 44% 44% 43% 44% Differences Based on Staff Size* Floating holidays 43% 42% 43% 46% Paid sick leave plan 36% 36% 34% 39% Paid personal day(s) 29% 33% 27% 29% Paid family leave 24% 21% 21% 31% Large > medium, small Paid military leave 22% 15% 21% 34% Large > medium, small Family leave above required federal FMLA leave 20% 14% 21% 25% Large > small Paid time off to serve on the board of a community group or professional association 20% 24% 19% 17% Family leave above required state FMLA leave 19% 13% 20% 22% Paid time off cash-out option 19% 16% 20% 21% Paid vacation cash-out option 18% 18% 19% 16% Paid maternity leave 17% 12% 17% 23% Paid paternity leave 17% 11% 18% 20% Paid time off for volunteering 17% 19% 14% 19% Parental leave above federal FMLA leave 17% 10% 19% 23% Parental leave above state FMLA leave 17% 11% 19% 20% 20% Large > small Large > small Time bank of vacation leave 17% 17% 14% Paid adoption leave 16% 10% 18% 20% Large > small Unpaid sabbatical program 16% 9% 20% 20% Large, medium > small Time bank of paid time off 15% 10% 16% 19% Elder care leave above federal FMLA leave 11% 8% 13% 14% Elder care leave above state FMLA leave 11% 8% 13% 13% Time bank of sick leave 11% 12% 12% 8% Paid day off for employee’s birthday 10% 9% 12% 8% Emergency flexibility 7% 6% 6% 7% Paid sick leave cash-out option 7% 5% 8% 7% Vacation purchase plan 5% 4% 4% 9% Paid sabbatical program 4% 1% 4% 9% Company-paid time off for group vacations 1% 1% 2% 1% (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Large > small 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 63 Table E-4 Paid Leave Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Paid holidays 97% Paid bereavement leave 89% Paid jury duty above what is required by law Paid time off plan Nonprofit Organization Publicly Owned For-Profit Organization Government Sector 97% 93% 100% 100% Public(FP), Govt > NP 87% 90% 98% 83% Public(FP) > Private(FP),Govt 68% 66% 71% 72% 67% 47% 44% 51% 52% 44% Paid vacation plan 44% 45% 39% 40% 56% Floating holidays 43% 39% 43% 58% 42% Public(FP) > Paid sick leave plan 36% 34% 40% 32% 56% Govt > Private(FP), NP, Public(FP) Paid personal day(s) 29% 30% 30% 28% 28% Paid family leave 24% 17% 36% 20% 50% Govt > Private(FP), NP, Public(FP) Paid military leave 22% 16% 21% 34% 44% Govt > Private(FP), NP Family leave above required federal FMLA leave 20% 18% 18% 25% 31% Paid time off to serve on the board of a community group or professional association 20% 19% 25% 17% 19% Family leave above required state FMLA leave 19% 17% 16% 24% 22% Paid time off cash-out option 19% 19% 18% 19% 22% Paid vacation cash-out option 18% 20% 12% 17% 28% Paid maternity leave 17% 13% 26% 17% 22% Paid paternity leave 17% 11% 25% 20% 33% Paid time off for volunteering 17% 15% 19% 25% 8% Differences Based on Sector* Govt > Private(FP) Parental leave above federal FMLA leave 17% 15% 17% 22% 28% Parental leave above state FMLA leave 17% 16% 16% 22% 22% Time bank of vacation leave 17% 14% 19% 16% 33% Govt > Private(FP), NP, Public(FP) Paid adoption leave 16% 10% 25% 19% 33% Govt > Private(FP), Public(FP) Unpaid sabbatical program 16% 12% 24% 9% 44% Govt > Private(FP), NP, Public(FP) NP > Private(FP), Public(FP Time bank of paid time off 15% 11% 20% 11% 36% Govt > Private(FP), Public(FP) Elder care leave above federal FMLA leave 11% 10% 9% 14% 22% Elder care leave above state FMLA leave 11% 11% 9% 14% 19% Time bank of sick leave 11% 9% 11% 8% 39% Paid day off for employee’s birthday 10% 10% 12% 7% 8% Emergency flexibility 7% 7% 5% 10% 3% Paid sick leave cash-out option 7% 6% 4% 6% 22% Vacation purchase plan 5% 5% 3% 9% 6% Paid sabbatical program 4% 3% 10% 0% 11% Company-paid time off for group vacations 1% 2% 1% 0% 0% (= 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Govt > Private(FP), Public(FP) Govt , NP > Public(FP) 64 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table F-3 Family-Friendly Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Differences Based on Staff Size* Large, medium > small Dependent care flexible spending account 72% 56% 77% 83% Bring child to work in emergency 30% 38% 31% 20% Small, medium > large On-site lactation/mother’s room 28% 20% 26% 42% Large > medium, small Child care referral service 17% 7% 16% 28% Large > medium, small Domestic partner benefits for same-sex partners (not including health care coverage) 15% 8% 17% 20% Large > small 529 plan 13% 9% 13% 20% Large > small Domestic partner benefits for opposite-sex partners (not including health care coverage) 13% 9% 15% 17% Elder care referral service 11% 6% 10% 17% Large > small Adoption assistance 9% 3% 10% 16% Large > small On-site vaccinations for infants/children 5% 4% 3% 11% Large > medium Access to backup child care services 4% 1% 3% 8% Lactation support services 4% 1% 2% 10% Large > small Subsidized child care center 4% 1% 3% 10% Large > small Geriatric counseling 4% 1% 2% 9% Nonsubsidized child care center 3% 0% 3% 6% Large > small Parenting workplace seminars 3% 0% 3% 7% Large > small Access to backup elder care services 2% 1% 2% 5% Babies at work 1% 2% 1% 1% Consortium child care center 1% 0% 0% 2% Elder care assisted living assessments 1% 0% 0% 2% Elder care in-home assessments 1% 0% 0% 4% Foster care assistance 1% 1% 1% 2% On-site elder care fairs 1% 0% 0% 2% (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 65 Table F-4 Family-Friendly Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Dependent care flexible spending account 72% 64% Bring child to work in emergency 30% 32% On-site lactation/mother’s room 28% 25% Child care referral service 17% 16% Domestic partner benefits for same-sex partners (not including health care coverage) 15% 529 plan Domestic partner benefits for opposite-sex partners (not including health care coverage) Nonprofit Organization Publicly Owned For-Profit Organization Government Sector Differences Based on Sector* 78% 83% 89% Govt > Private(FP) 31% 22% 31% 36% 33% 25% 18% 24% 3% 14% 13% 23% 14% 13% 11% 15% 19% 22% 13% 12% 14% 18% 11% Elder care referral service 11% 12% 9% 14% 3% Adoption assistance 9% 8% 7% 18% 3% Public(FP) > Govt On-site vaccinations for infants/children 5% 4% 8% 2% 17% Govt > Public(FP) Public(FP) > Govt Access to backup child care services 4% 4% 5% 6% 0% Lactation support services 4% 1% 10% 3% 11% Govt > Private(FP) Subsidized child care center 4% 1% 11% 2% 11% NP, Govt > Private(FP) Geriatric counseling 4% 3% 4% 3% 3% Nonsubsidized child care center 3% 1% 5% 1% 14% Parenting workplace seminars 3% 2% 6% 2% 6% Access to backup elder care services 2% 2% 2% 3% 0% Babies at work 1% 1% 1% 3% 3% Consortium child care center 1% 0% 1% 2% 0% Elder care assisted living assessments 1% 0% 2% 1% 0% Elder care in-home assessments 1% 0% 4% 1% 0% Foster care assistance 1% 0% 2% 2% 6% On-site elder care fairs 1% 0% 2% 0% 3% (n = 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Govt > Private(FP), Public(FP) 66 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table G-3 Flexible Working Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Differences Based on Staff Size* Casual dress day (one day per week) 57% 59% 57% 57% Flextime 49% 44% 51% 54% Large > small Telecommuting on an ad-hoc basis 44% 37% 46% 51% Large > small Break arrangements 43% 42% 45% 43% Mealtime flex 39% 45% 36% 36% Casual dress (every day) 34% 35% 33% 32% Compressed workweek 34% 28% 35% 41% Telecommuting on a part-time basis 34% 29% 35% 38% Casual dress (seasonal) 23% 20% 26% 23% Shift flexibility 19% 11% 20% 28% Large > small Seasonal scheduling 17% 9% 19% 25% Large, medium > small Telecommuting on a full-time basis 17% 12% 15% 26% Large > small Job sharing 13% 9% 13% 18% Alternating location arrangements 4% 1% 3% 8% Results-only work environment (ROWE) 1% 2% 1% 1% Large > small (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Table G-4 Flexible Working Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Nonprofit Organization Publicly Owned For-Profit Organization Government Sector Differences Based on Sector* Govt > Private(FP), NP Casual dress day (one day per week) 57% 55% 51% 65% 78% Flextime 49% 46% 50% 56% 58% Telecommuting on an ad-hoc basis 44% 42% 39% 56% 50% Break arrangements 43% 45% 41% 36% 50% Mealtime flex 39% 41% 40% 26% 50% Casual dress (every day) 34% 37% 25% 33% 33% Compressed workweek 34% 31% 35% 32% 69% Telecommuting on a part-time basis 34% 33% 38% 31% 36% Casual dress (seasonal) 23% 23% 23% 20% 36% Shift flexibility 19% 20% 20% 18% 11% Seasonal scheduling 17% 14% 25% 9% 36% Telecommuting on a full-time basis 17% 13% 23% 20% 22% Job sharing 13% 12% 17% 9% 22% Alternating location arrangements 4% 1% 7% 7% 3% Results-only work environment (ROWE) 1% 1% 4% 1% 0% (n = 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Public(FP) > Private(FP), NP Govt > Public(FP) Govt > Private(FP), NP, Public(FP) Govt > Private(FP), Public(FP) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 67 Table H-3 Personal Services Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Direct deposit 98% Professional development opportunities 90% 96% 97% 100% 87% 90% Professional memberships 90% 95% 91% 91% 88% Differences Based on Staff Size* Certification/recertification fees 71% 71% 71% 69% Professional license application or renewal fees 70% 68% 73% 67% Cross-training to develop skills not directly related to the job 49% 43% 48% 57% Large > small Free/discounted uniforms 30% 23% 32% 36% Large > small Food services/subsidized cafeteria 22% 8% 17% 48% Large > medium, small Organization-sponsored sports teams 22% 12% 27% 25% Large, medium > small Legal assistance/services 20% 8% 21% 33% Large > medium, small Medium > small Large > medium, small On-site ATMs 20% 4% 17% 44% Executive club memberships 19% 13% 20% 21% Postal services for employees 19% 18% 20% 20% Mentoring program 17% 8% 13% 36% Large > medium, small Career counseling 15% 7% 16% 22% Large > small 15% College/school selection/referral 11% 7% 11% Paycards 11% 7% 10% 17% Travel planning services 10% 7% 10% 14% Large > small Employer-sponsored personal shopping discounts 9% 2% 6% 20% Large > medium, small English as a second language (ESL) classes 8% 6% 6% 16% Large > medium, small Dry cleaning services 7% 3% 10% 9% Foreign language classes 7% 3% 3% 16% Pet health insurance 4% 1% 3% 9% Large > small Prepared take-home meals 3% 1% 0% 9% Large > medium, small Self-defense training 3% 2% 3% 5% Concierge services 2% 1% 2% 4% On-site haircuts 1% 1% 1% 3% (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Large > medium, small 68 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table H-4 Personal Services Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Nonprofit Organization Publicly Owned For-Profit Organization Government Sector Direct deposit 98% 96% 99% 100% 97% Professional development opportunities 90% 89% 94% 88% 97% Professional memberships 90% 91% 90% 88% 94% Certification/recertification fees 71% 73% 63% 73% 72% Professional license application or renewal fees 70% 71% 63% 73% 78% Cross-training to develop skills not directly related to the job 49% 48% 45% 51% 58% Free/discounted uniforms 30% 30% 25% 32% 42% Differences Based on Sector* Food services/subsidized cafeteria 22% 16% 23% 37% 22% Public(FP) > Private(FP), NP, Govt Organization-sponsored sports teams 22% 26% 13% 23% 14% Private(FP) > NP Legal assistance/services 20% 19% 24% 22% 19% On-site ATMs 20% 13% 26% 32% 28% Executive club memberships 19% 20% 15% 20% 11% Postal services for employees 19% 20% 19% 18% 14% Mentoring program 17% 15% 19% 25% 11% Career counseling 15% 14% 16% 18% 11% College/school selection/referral 11% 9% 12% 11% 17% Paycards 11% 11% 7% 19% 14% Travel planning services 10% 10% 7% 17% 3% Employer-sponsored personal shopping discounts 9% 6% 8% 18% 8% English as a second language (ESL) classes 8% 8% 8% 7% 17% Dry cleaning services 7% 8% 3% 13% 3% Foreign language classes 7% 6% 6% 3% 19% Pet health insurance 4% 4% 3% 6% 3% Prepared take-home meals 3% 2% 3% 7% 0% Self-defense training 3% 1% 5% 5% 8% Concierge services 2% 2% 5% 1% 3% On-site haircuts 1% 1% 3% 0% 6% (n = 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Public(FP) > Private(FP) Public(FP) > Govt Govt > Public(FP) 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 69 Table I-3 Housing and Relocation Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Differences Based on Staff Size* Temporary relocation benefits 28% 12% 30% 43% Large > medium, small Medium > small Relocation lump-sum payment 28% 13% 30% 41% Large > medium, small Medium > small Location visit assistance 20% 10% 21% 30% Large > small Assistance selling previous home 11% 1% 12% 20% Large > small Cost-of-living differential 10% 3% 12% 14% Large > small Spouse relocation assistance 10% 4% 14% 11% Medium > small Home insurance program 6% 3% 6% 11% Housing counseling 6% 2% 6% 9% Reimbursement for financial loss sustained from a home sale 5% 1% 6% 7% Mortgage assistance 3% 1% 3% 5% Rental assistance 3% 1% 4% 6% Renter insurance program 3% 1% 3% 7% Down payment assistance 2% 1% 2% 4% Mortgage insurance 1% 1% 0% 2% (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Table I-4 Housing and Relocation Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Nonprofit Organization Temporary relocation benefits 28% 28% Relocation lump-sum payment 25% 25% Location visit assistance 20% Assistance selling previous home 11% Publicly Owned For-Profit Organization Government Sector 18% 42% 14% Public(FP) > Private(FP), NP, Govt 25% 49% 8% Public(FP) > Private(FP), NP, Govt 20% 16% 30% 8% Public(FP) > NP, Govt 11% 2% 25% 3% Public(FP) > NP, Govt Cost-of-living differential 11% 11% 5% 15% 8% Spouse relocation assistance 10% 10% 5% 20% 3% Home insurance program 6% 6% 4% 14% 3% Housing counseling 5% 5% 3% 11% 0% Reimbursement for financial loss sustained from a home sale 5% 5% 0% 9% 0% Mortgage assistance 4% 4% 1% 5% 0% Rental assistance 3% 3% 0% 10% 0% Renter insurance program 3% 3% 3% 5% 0% Down payment assistance 3% 3% 0% 2% 0% Mortgage insurance 1% 1% 1% 1% 0% (n = 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Differences Based on Sector* Public(FP) > NP, Govt 70 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table J-3 Business Travel Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Per diem for meals 65% 61% 67% 68% Employee keeps frequent flyer miles 64% 64% 61% 69% Employee keeps hotel points 64% 65% 61% 69% Business laptop for personal use while on business travel 62% 55% 65% 65% Paid Internet access while on business travel 55% 53% 56% 54% Paid long-distance calls home while on business travel 54% 50% 55% 59% Travel accident insurance 37% 30% 36% 48% Car or limo service to/from airport 35% 29% 38% 39% Rental car upgrades 13% 14% 13% 14% First or business class airfare 12% 8% 14% 14% Paid dry cleaning while on business travel 12% 9% 13% 15% Paid minibar snacks at hotel 9% 9% 10% 8% Additional pay for weekend travel 7% 7% 9% 4% Paid travel expenses for spouse 6% 6% 6% 6% Paid airline club membership 5% 6% 4% 5% Paid pay-per-view movies at hotel 5% 7% 4% 4% Paid health club fees while on business travel 3% 4% 3% 2% Child care expenses while on business travel 2% 2% 2% 1% Pet care arrangements while on business travel 1% 1% 2% 1% (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Differences Based on Staff Size* Large > medium, small 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 71 Table J-4 Business Travel Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Nonprofit Organization Publicly Owned For-Profit Organization Government Sector Differences Based on Sector* Per diem for meals 65% 62% 65% 66% 92% Govt > Private(FP), NP, Public(FP) Employee keeps frequent flyer miles 64% 67% 56% 68% 44% Private(FP), Public(FP) > Govt Employee keeps hotel points 64% 67% 56% 72% 44% Private(FP), Public(FP) > Govt Business laptop for personal use while on business travel 62% 63% 55% 66% 58% Paid Internet access while on business travel 55% 57% 47% 60% 44% Paid long-distance calls home while on business travel 54% 57% 40% 78% 22% Public(FP) > Private(FP), NP, Govt Private(FP), NP > Govt Public(FP) > Private(FP), NP, Govt Travel accident insurance 37% 35% 33% 55% 28% Car or limo service to/from airport 35% 39% 27% 35% 25% Rental car upgrades 13% 17% 4% 15% 6% First or business class airfare 12% 14% 7% 15% 8% Paid dry cleaning while on business travel 12% 12% 11% 19% 3% Paid minibar snacks at hotel 9% 10% 6% 14% 0% Additional pay for weekend travel 7% 8% 6% 6% 0% Paid travel expenses for spouse 6% 6% 5% 6% 3% Paid airline club membership 5% 5% 7% 3% 0% Paid pay-per-view movies at hotel 5% 6% 5% 3% 0% Paid health club fees while on business travel 3% 4% 3% 1% 0% Child care expenses while on business travel 2% 2% 1% 1% 0% Pet care arrangements while on business travel 1% 1% 1% 3% 0% (n = 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Private(FP) > NP 72 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table K-3 Other Benefits (by Organization Staff Size) Overall Small (1–99 Employees) Medium (100–499 Employees) Large (500 or More Employees) Differences Based on Staff Size* Holiday parties 79% 84% 80% 74% Small > large Milestone rewards 68% 56% 69% 80% Large > medium, small Medium > small Company picnic 56% 53% 57% 57% Noncash companywide performance awards 47% 42% 51% 47% Community volunteer programs 40% 27% 38% 59% Large > medium, small Medium > small Discount ticket services 37% 24% 38% 51% Large > medium, small Medium > small Company-purchased tickets 32% 31% 33% 33% Take your child to work day 25% 23% 23% 31% Pets at work 6% 7% 6% 4% Take your parent to work day 1% 1% 1% 1% Take your pet to work day 1% 1% 1% 2% (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Table K-4 Other Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization Nonprofit Organization Publicly Owned For-Profit Organization Government Sector Differences Based on Sector* Holiday parties 79% 83% 82% 77% 50% Private(FP), NP, Public(FP) > Govt Milestone rewards 68% 65% 75% 73% 58% 39% Company picnic 56% 59% 51% 60% Noncash companywide performance awards 47% 51% 44% 50% 22% Private(FP), NP, Public(FP) > Govt Community volunteer programs 40% 35% 39% 56% 36% Public(FP) > Private(FP), NP, Govt Discount ticket services 37% 35% 39% 45% 31% Company-purchased tickets 32% 43% 16% 28% 6% Take your child to work day 25% 22% 30% 30% 25% Pets at work 6% 7% 5% 3% 0% Take your parent to work day 1% 2% 2% 1% 0% Take your pet to work day 1% 1% 3% 1% 3% (n = 529) Privately owned for-profit organization = Private(FP) Nonprofit organization = NP Publicly owned for-profit organization = Public(FP) Government sector = Govt * Indicates a significant difference by sector. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM, 2010) Private(FP), NP, Public(FP) > Govt 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 73 Prevalence of Benefits (In Alphabetical Order) Prevalence of Benefits (continued) 56% Credit counseling service 16% 401(k) debit card 2% Credit union 36% 529 plan 13% Critical illness insurance 21% Accelerated death benefits 25% Cross-training to develop skills not directly related to the job 49% Access to backup child care services 4% Defined benefit pension plan 27% Access to backup elder care services 2% Defined contribution plan loans 69% Accident insurance 24% Defined contribution retirement plan 92% Accidental death and dismemberment insurance (AD&D) 82% Dental insurance 94% Acupressure/acupuncture medical coverage 31% Dependent care flexible spending account 72% Additional pay for weekend travel 7% Direct deposit 98% Adoption assistance 9% Discount ticket services 37% Alternating location arrangements 4% 13% Alternative/complementary medical coverage 14% Domestic partner benefits for opposite-sex partners (not including health care coverage) Assistance selling previous home 11% Domestic partner benefits for same-sex partners (not including health care coverage) 15% 24-hour nurse line Auto insurance program 10% Automatic enrollment into defined contribution retirement plan 39% Automatic escalation of salary deferral amounts for defined contribution plans 18% Automobile allowances for business use of personal vehicles 49% Babies at work 1% Balanced funds 60% Bariatric coverage for weight loss 31% Break arrangements 43% Bring child to work in emergency 30% Business cell phone or handheld device for personal use 62% Business laptop for personal use while on business travel 62% Cancer insurance 31% Car or limo service to/from airport 35% Career counseling 15% Carpooling subsidy 5% Cash balance pension plan 9% Casual dress (every day) 34% Casual dress day (one day per week) 57% Casual dress (seasonal) 23% Certification/recertification fees 71% Child care expenses while on business travel 2% Child care referral service 17% Chiropractic coverage 85% College/school selection/referral 11% Community volunteer programs 40% Company picnic 56% Company-owned car for employee use 23% Company-paid time off for group vacations 1% Company-purchased tickets 32% Compressed workweek 34% Concierge services 2% Consortium child care center 1% Consumer-directed health care plan (CDHP) 16% Contraceptive coverage 68% Cost-of-living differential 10% CPR/first aid training 55% Domestic partner health care coverage (opposite-sex) 37% Domestic partner health care coverage (same-sex) 38% Donations for participation in charitable events 34% Down payment assistance 2% Dry cleaning services 7% Educational loans for members of employees’ families 3% Elder care assisted living assessments 1% Elder care in-home assessments 1% Elder care leave above federal FMLA leave 11% Elder care leave above state FMLA leave 11% Elder care referral service 11% Elective procedures coverage 7% Emergency flexibility 7% Employee assistance program (EAP) 75% Employee computer purchase discounts (not a loan) 26% Employee discounts on company services 38% Employee referral bonus 41% Employer match for defined contribution retirement plan 72% Employer-matched contributions to health savings account (HSA) 7% Employer-sponsored personal shopping discounts 9% English as a second language (ESL) classes 8% Exclusive provider organization (EPO) 9% Executive club memberships 19% Experimental/elective drug coverage 3% Family leave above required federal FMLA leave 20% Family leave above required state FMLA leave 19% Financial planning services 28% First or business class airfare 12% Fitness center membership subsidy/reimbursement 33% Fitness equipment subsidy/reimbursement 5% Flextime 49% Floating holidays 43% Food services/subsidized cafeteria 22% Foreign language classes 7% Formal phased retirement program 6% 74 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Prevalence of Benefits (continued) Prevalence of Benefits (continued) Foster care assistance 1% Mealtime flex Free computers to employees for personal use 5% Medical flexible spending accounts 39% 72% Free or discounted home Internet service 3% Mental health coverage 82% Free/discounted uniforms 30% Mentoring program 17% Full flexible benefits plan 30% Milestone rewards 68% Gender reassignment surgery coverage 2% Mortgage assistance 3% Geriatric counseling 4% Mortgage insurance 1% Graduate educational assistance 56% Noncash companywide performance awards 47% Grief recovery program 17% Non-qualified stock options (NQSOs or NSOs) 6% Health and lifestyle coaching 33% Nonsubsidized child care center 3% Health care coverage for dependent grandchildren 39% Nutritional counseling 18% Health care coverage for foster children 37% On-site H1N1 flu vaccinations 35% Health care coverage for part-time workers 37% On-site seasonal flu vaccinations 68% Health care premium discount for getting an annual health risk assessment 12% On-site ATMs 20% Health care premium discount for not using tobacco products 11% On-site blood pressure machine 20% Health care premium discount for participating in a weight-loss program 4% On-site check cashing 9% Health care premium discount for participating in a wellness program 9% On-site elder care fairs 1% Health care premium flexible spending account 43% On-site fitness center 21% Health fairs 42% On-site fitness classes 14% Health reimbursement account (HRA) 6% On-site haircuts 1% Health savings account (HSA) 11% On-site lactation/mother’s room 28% Health screening programs 43% On-site medical clinic 10% HMO (health maintenance organization) 33% On-site nap room 5% Holiday parties 79% On-site parking 90% Home insurance program 6% On-site sick room 12% Hospital indemnity insurance 19% On-site vaccinations for infants/children 5% Housing counseling 6% Organization-sponsored sports teams 22% Incentive bonus plan (executive) 54% Paid adoption leave 16% Incentive bonus plan (nonexecutive) 46% Paid airline club membership 5% Incentive stock options (ISOs) 10% Paid bereavement leave 89% Indemnity plan (fee-for-service) 8% Paid day off for employee’s birthday 10% Individual investment advice 40% Paid dry cleaning while on business travel 12% Infertility treatment coverage (other than in-vitro fertilization) 30% Paid family leave 24% Intensive care insurance 19% Paid health club fees while on business travel 3% In-vitro fertilization coverage 25% Paid holidays 97% Job sharing 13% Paid Internet access while on business travel 55% Lactation support services 4% Paid jury duty above what is required by law 68% Laser-based vision correction coverage 19% Paid long-distance calls home while on business travel 54% Legal assistance/services 20% Paid maternity leave 17% Life insurance 87% Paid military leave 22% Life insurance for dependents 58% Paid minibar snacks at hotel 9% Loans for employees to purchase personal computers 7% Paid paternity leave 17% Loans to employees for emergency/disaster assistance 18% Paid pay-per-view movies at hotel 5% Location visit assistance 20% Paid personal day(s) 29% Long-term care insurance 31% Paid sabbatical program 4% Long-term disability insurance 76% Paid sick leave cash-out option 7% Low-/no-interest loans to employees for non-emergency situations 7% Paid sick leave plan 36% Mail-order prescription program 91% Paid time off cash-out option 19% Massage therapy services at work 12% Paid time off for volunteering 17% Matching charitable contributions 23% Paid time off plan 47% 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 75 Prevalence of Benefits (continued) Prevalence of Benefits (continued) Paid time off to serve on the board of a community group or professional association 20% Paid travel expenses for spouse 6% Paid vacation cash-out option 18% Paid vacation plan 44% Parental leave above federal FMLA leave 17% Parental leave above state FMLA leave 17% Parenting workplace seminars 3% Parking subsidy 7% Paycards 11% Payroll advances 19% Payroll deductions 93% Personal tax services 2% Pet care arrangements while on business travel 1% Pet health insurance 4% Pets at work 6% Pharmacy management program 15% Point of service (POS) plan 21% Postal services for employees 19% Preferred provider organization (PPO) 85% Prepared take-home meals 3% Prescription drug program coverage 96% Preventive programs specifically targeting employees with chronic health conditions 33% Professional development opportunities 90% Professional license application or renewal fees 70% Professional memberships 90% Qualified transportation spending account 12% Rehabilitation assistance 45% Reimbursement for financial loss sustained from a home sale 5% Relocation lump-sum payment 28% Rental assistance 3% Rental car upgrades 13% Renter insurance program 3% Results-only work environment (ROWE) 1% Retention bonus (executive) 14% Retention bonus (nonexecutive) 11% Retiree health care coverage 25% Retirement planning services 39% Rewards or bonuses for achieving or completing certain health and wellness goals/programs 28% Roth 401(k) savings plan 28% Scholarships for members of employees’ families 17% Seasonal scheduling 17% Self-defense training 3% Shift flexibility 19% Shift premiums 41% Short-term disability insurance 71% Sign-on bonus (executive) 26% Sign-on bonus (nonexecutive) 16% Smoking cessation program 39% Spot bonus 30% Spouse relocation assistance 10% Stock purchase plan 12% Stress-reduction program 10% Subsidized child care center 4% Subsidized cost of elder care 3% Supplemental accident insurance 44% Supplemental executive retirement plan (SERP) 11% Support groups 17% Surcharges for spousal health care coverage 26% Take your child to work day 25% Take your parent to work day 1% Take your pet to work day 1% Target-date retirement funds 46% Telecommuting on a full-time basis 17% Telecommuting on a part-time basis 34% Telecommuting on an ad-hoc basis 44% Temporary relocation benefits 28% Time bank of paid time off 15% Time bank of sick leave 11% Time bank of vacation leave 17% Transit subsidy 11% Travel accident insurance 37% Travel planning services 10% Undergraduate educational assistance 62% Unpaid sabbatical program 16% Vacation purchase plan 5% Vision insurance 77% Weight-loss program 30% Wellness newsletter/column 41% Wellness programs 59% Wellness resources and information 75% Wholesale generic drug program for injectable drugs 18% Source: 2010 Employee Benefits (SHRM, 2010) 76 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Benefits Index A B Accelerated death benefits Babies at work Table D–1, Table D–2, Table D–3, Table D–4 Table F–1, Table F–2, Table F–3, Table F–4 Access to backup child care services, Balanced funds Table F–1, Table F–2, Table F–3, Table F–4 Table C–1, Table C–2, Table C–3, Table C–4 Table D–1, Table D–2, Table D–3, Table D–4 Access to backup elder care services Bariatric coverage for weight loss Table F–1, Table F–2, Table F–3, Table F–4 Table A–1, Table A–2, Table A–3, Table A–4 Table D–1, Table D–2, Table D–3, Table D–4 Accident insurance Bereavement leave, paid Table D–1, Table D–2, Table D–3, Table D–4 Table E–1, Table E–2, Table E–3, Table E–4 Accident insurance, supplemental Birthdays, paid day off Table A–1, Table A–2, Table A–3, Table A–4 Table E–1, Table E–2, Table E–3, Table E–4 Accidental death and dismemberment insurance Blood pressure machine, on-site Table A–1, Table A–2, Table A–3, Table A–4 Break arrangements Acupressure/acupuncture medical coverage Table A–1, Table A–2, Table A–3, Table A–4 AD&D. See Accidental death and dismemberment insurance Additional pay for weekend travel Table J–1, Table J–2, Table J–3, Table J–4 Table B–1, Table B–2, Table B–3, Table B–4 Table G–1, Table G–2, Table G–3, Table G–4 Bring child to work in emergency Table F–1, Table F–2, Table F–3, Table F–4 Business cell phone or handheld device for personal use Table D–1, Table D–2, Table D–3, Table D–4 Adoption assistance Business laptop for personal use while on business travel Table F–1, Table F–2, Table F–3, Table F–4 Table J–1, Table J–2, Table J–3, Table J–4 Adoption leave, paid Business travel benefits Table E–1, Table E–2, Table E–3, Table E–4 Table J–1, Table J–2, Table J–3, Table J–4 Airline club membership C Table J–1, Table J–2, Table J–3, Table J–4 Alternating location arrangements Table G–1, Table G–2, Table G–3, Table G–4 Alternative/complementary medical coverage Table A–1, Table A–2, Table A–3, Table A–4 Assistance selling previous home Table I–1, Table I–2, Table I–3, Table I–4 ATMs, on-site Table H–1, Table H–2, Table H–3, Table H–4 Auto insurance program Table D–1, Table D–2, Table D–3, Table D–4 Automatic enrollment into defined contribution retirement plan Cancer insurance Matching Check cashing, on-site Table D–1, Table D–2, Table D–3, Table D–4 Child care Access to backup services Table F–1, Table F–2, Table F–3, Table F–4 Expenses while on business travel Table J–1, Table J–2, Table J–3, Table J–4 Referral service Table F–1, Table F–2, Table F–3, Table F–4 Child care center Consortium Table F–1, Table F–2, Table F–3, Table F–4 Nonsubsidized Table F–1, Table F–2, Table F–3, Table F–4 Subsidized Table F–1, Table F–2, Table F–3, Table F–4 Chiropractic coverage Table A–1, Table A–2, Table A–3, Table A–4 College/school selection/referral Table H–1, Table H–2, Table H–3, Table H–4 Community groups, paid time off to serve on board Car or limo service to/from airport Community volunteer programs Table J–1, Table J–2, Table J–3, Table J–4 Table K–1, Table K–2, Table K–3, Table K–4 Career counseling Company-owned car for employee use Table H–1, Table H–2, Table H–3, Table H–4 Table D–1, Table D–2, Table D–3, Table D–4 Carpooling subsidy Company-paid time off for group vacations Table D–1, Table D–2, Table D–3, Table D–4 Table E–1, Table E–2, Table E–3, Table E–4 Cash balance pension plan Company picnic Table C–1, Table C–2, Table C–3, Table C–4 Table K–1, Table K–2, Table K–3, Table K–4 Casual dress day Every day Company-purchased tickets Table G–1, Table G–2, Table G–3, Table G–4 Automatic escalation of salary deferral amounts for defined contribution plans Seasonal Table D–1, Table D–2, Table D–3, Table D–4 Charitable contributions Donations for participation in events Table E–1, Table E–2, Table E–3, Table E–4 One day per week Automobile allowances for business use of personal vehicles Table H–1, Table H–2, Table H–3, Table H–4 Table A–1, Table A–2, Table A–3, Table A–4 Table C–1, Table C–2, Table C–3, Table C–4 Table C–1, Table C–2, Table C–3, Table C–4 Certification/recertification fees Table G–1, Table G–2, Table G–3, Table G–4 Table G–1, Table G–2, Table G–3, Table G–4 CDHP. See Consumer-directed health care plan Cell phone and/or handheld device for personal use Table D–1, Table D–2, Table D–3, Table D–4 Table K–1, Table K–2, Table K–3, Table K–4 Compensation benefits. See Financial and compensation benefits Compressed workweek Table G–1, Table G–2, Table G–3, Table G–4 Computers Business laptop for personal use while on travel Table J–1, Table J–2, Table J–3, Table J–4 Free to employees for personal use Table D–1, Table D–2, Table D–3, Table D–4 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 77 Loans for employees to purchase Table D–1, Table D–2, Table D–3, Table D–4 Purchase discounts Table D–1, Table D–2, Table D–3, Table D–4 Concierge services Table H–1, Table H–2, Table H–3, Table H–4 Consortium child care center Domestic partner health care coverage Opposite-sex partners Table A–1, Table A–2, Table A–3, Table A–4 Same-sex partners Table A–1, Table A–2, Table A–3, Table A–4 Donations for participation in charitable events Table F–1, Table F–2, Table F–3, Table F–4 Table D–1, Table D–2, Table D–3, Table D–4 Consumer-directed health care plan Down payment assistance Table A–1, Table A–2, Table A–3, Table A–4 Table I–1, Table I–2, Table I–3, Table I–4 Contraceptive coverage Table A–1, Table A–2, Table A–3, Table A–4 Drugs. See Prescription drug program coverage Cost-of-living differential Dry cleaning services Employee keeps frequent flyer miles Table J–1, Table J–2, Table J–3, Table J–4 Employee keeps hotel points Table J–1, Table J–2, Table J–3, Table J–4 Employee referral bonus Table D–1, Table D–2, Table D–3, Table D–4 Employer match for defined contribution retirement plan Table C–1, Table C–2, Table C–3, Table C–4 Employer-matched contributions to health saving accounts Table A–1, Table A–2, Table A–3, Table A–4 Table I–1, Table I–2, Table I–3, Table I–4 Table H–1, Table H–2, Table H–3, Table H–4 Employer-sponsored personal shopping discounts CPR/first aid training Dry cleaning while on business travel Table H–1, Table H–2, Table H–3, Table H–4 Table B–1, Table B–2, Table B–3, Table B–4 Table J–1, Table J–2, Table J–3, Table J–4 English as a second language classes Credit counseling service E Table D–1, Table D–2, Table D–3, Table D–4 Credit union Table D–1, Table D–2, Table D–3, Table D–4 Critical illness insurance Table A–1, Table A–2, Table A–3, Table A–4 Cross-training to develop skills not directly related to the job Table H–1, Table H–2, Table H–3, Table H–4 Cultural event tickets. See Companypurchased tickets EAP. See Employee assistance program Educational assistance Table D–1, Table D–2, Table D–3, Table D–4 Educational loans for members of employees' families Table H–1, Table H–2, Table H–3, Table H–4 EPO. See Exclusive provider organization ESL. See English as a second language classes Exclusive provider organization Table A–1, Table A–2, Table A–3, Table A–4 Table D–1, Table D–2, Table D–3, Table D–4 Executive club memberships Elder care Access to backup services Experimental/elective drug coverage Table H–1, Table H–2, Table H–3, Table H–4 Table F–1, Table F–2, Table F–3, Table F–4 Table A–1, Table A–2, Table A–3, Table A–4 Assisted living assessments F Geriatric counseling Family-friendly benefits D Table F–1, Table F–2, Table F–3, Table F–4 Defined benefit pension plan Table F–1, Table F–2, Table F–3, Table F–4 Table F–1, Table F–2, Table F–3, Table F–4 In-home assessments Family leave Above and beyond required federal FMLA leave Table C–1, Table C–2, Table C–3, Table C–4 Defined contribution plan loans Table C–1, Table C–2, Table C–3, Table C–4 Defined contribution retirement plan Table C–1, Table C–2, Table C–3, Table C–4 Dental insurance Table A–1, Table A–2, Table A–3, Table A–4 Dependent care flexible spending account Table F–1, Table F–2, Table F–3, Table F–4 Direct deposit Table H–1, Table H–2, Table H–3, Table H–4 Disability insurance Table F–1, Table F–2, Table F–3, Table F–4 Leave above and beyond federal FMLA Table E–1, Table E–2, Table E–3, Table E–4 Leave above and beyond state FMLA Table E–1, Table E–2, Table E–3, Table E–4 On-site fairs Table F–1, Table F–2, Table F–3, Table F–4 Referral service Table F–1, Table F–2, Table F–3, Table F–4 Subsidized cost Table A–1, Table A–2, Table A–3, Table A–4 Elective procedures coverage Table A–1, Table A–2, Table A–3, Table A–4 Table A–1, Table A–2, Table A–3, Table A–4 Discount ticket services Emergency flexibility Table K–1, Table K–2, Table K–3, Table K–4 Table E–1, Table E–2, Table E–3, Table E–4 Domestic partner benefits (other than health care) Opposite-sex partners Employee assistance program Table F–1, Table F–2, Table F–3, Table F–4 Same-sex partners Table F–1, Table F–2, Table F–3, Table F–4 Table A–1, Table A–2, Table A–3, Table A–4 Employee computer purchase discounts Table D–1, Table D–2, Table D–3, Table D–4 Employee discounts on company services Table D–1, Table D–2, Table D–3, Table D–4 Table E–1, Table E–2, Table E–3, Table E–4 Above and beyond required state FMLA leave Table E–1, Table E–2, Table E–3, Table E–4 Paid Table E–1, Table E–2, Table E–3, Table E–4 Financial and compensation benefits Table D–1, Table D–2, Table D–3, Table D–4 Financial planning services Table D–1, Table D–2, Table D–3, Table D–4 First aid training Table B–1, Table B–2, Table B–3, Table B–4 First or business class airfare Table J–1, Table J–2, Table J–3, Table J–4 Fitness center, on-site Table B–1, Table B–2, Table B–3, Table B–4 78 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Fitness center membership subsidy/ reimbursement Graduate educational assistance Health screening programs Table D–1, Table D–2, Table D–3, Table D–4 Table B–1, Table B–2, Table B–3, Table B–4 Table B–1, Table B–2, Table B–3, Table B–4 Fitness classes, on-site Grandchildren, health care coverage for dependents HMOs. See Health maintenance organizations Table B–1, Table B–2, Table B–3, Table B–4 Table A–1, Table A–2, Table A–3, Table A–4 Fitness equipment subsidy/ reimbursement Grief recovery program H1N1 flu vaccinations, on-site Table B–1, Table B–2, Table B–3, Table B–4 Group vacations. See Company-paid time off for group vacations 529 plan Table F–1, Table F–2, Table F–3, Table F–4 Flexible spending accounts, medical Table A–1, Table A–2, Table A–3, Table A–4 Flextime Table G–1, Table G–2, Table G–3, Table G–4 Floating holidays Table E–1, Table E–2, Table E–3, Table E–4 Flu vaccinations, on-site Table B–1, Table B–2, Table B–3, Table B–4 Food services/subsidized cafeteria Table H–1, Table H–2, Table H–3, Table H–4 Foreign language classes Table H–1, Table H–2, Table H–3, Table H–4 Formal phased retirement program Table C–1, Table C–2, Table C–3, Table C–4 Foster care assistance Table F–1, Table F–2, Table F–3, Table F–4 Foster children, health care coverage Table A–1, Table A–2, Table A–3, Table A–4 401(k) debit card Table C–1, Table C–2, Table C–3, Table C–4 Free computers to employees for personal use Table D–1, Table D–2, Table D–3, Table D–4 Free/discounted uniforms Table H–1, Table H–2, Table H–3, Table H–4 Free or discounted home Internet service Table D–1, Table D–2, Table D–3, Table D–4 Frequent flyer miles Table A–1, Table A–2, Table A–3, Table A–4 H Haircuts, on-site Health and lifestyle coaching Home insurance program Hospital indemnity insurance Hotel points Table B–1, Table B–2, Table B–3, Table B–4 Table J–1, Table J–2, Table J–3, Table J–4 Health care Dependent grandchildren coverage Table I–1, Table I–2, Table I–3, Table I–4 Table A–1, Table A–2, Table A–3, Table A–4 Domestic partner coverage Table A–1, Table A–2, Table A–3, Table A–4 Foster children coverage Table A–1, Table A–2, Table A–3, Table A–4 Part-time worker coverage Table A–1, Table A–2, Table A–3, Table A–4 Premium discount for getting annual health risk assessment Table B–1, Table B–2, Table B–3, Table B–4 Premium discount for not using tobacco products Table B–1, Table B–2, Table B–3, Table B–4 Premium discount for participating in a weight-loss program Table B–1, Table B–2, Table B–3, Table B–4 Premium discount for participating in wellness program Housing benefits Housing counseling Table I–1, Table I–2, Table I–3, Table I–4 HRA. See Health reimbursement accounts HSA. See Health savings accounts I In-vitro fertilization coverage Table A–1, Table A–2, Table A–3, Table A–4 Incentive bonus plan Executive Table D–1, Table D–2, Table D–3, Table D–4 Nonexecutive Table D–1, Table D–2, Table D–3, Table D–4 Incentive stock options Table D–1, Table D–2, Table D–3, Table D–4 Indemnity plan (fee-for-service) Table B–1, Table B–2, Table B–3, Table B–4 Table A–1, Table A–2, Table A–3, Table A–4 Premium flexible spending account Individual investment advice Retiree coverage Infertility treatment coverage In-vitro fertilization Table A–1, Table A–2, Table A–3, Table A–4 Surcharges for spousal coverage Health club fees while on travel Table J–1, Table J–2, Table J–3, Table J–4 Health fairs Table A–1, Table A–2, Table A–3, Table A–4 Table B–1, Table B–2, Table B–3, Table B–4 Generic drug program for injectable drugs Health maintenance organizations Table A–1, Table A–2, Table A–3, Table A–4 Health reimbursement accounts Table F–1, Table F–2, Table F–3, Table F–4 Table E–1, Table E–2, Table E–3, Table E–4 Table A–1, Table A–2, Table A–3, Table A–4 Table A–1, Table A–2, Table A–3, Table A–4 Geriatric counseling Holidays, paid Handheld devices. See Cell phone and/or handheld device for personal use Full flexible benefits plan Gender reassignment surgery coverage Table K–1, Table K–2, Table K–3, Table K–4 Table I–1, Table I–2, Table I–3, Table I–4 Table A–1, Table A–2, Table A–3, Table A–4 G Holiday parties Table H–1, Table H–2, Table H–3, Table H–4 Table J–1, Table J–2, Table J–3, Table J–4 Table D–1, Table D–2, Table D–3, Table D–4 Table B–1, Table B–2, Table B–3, Table B–4 Table A–1, Table A–2, Table A–3, Table A–4 Table A–1, Table A–2, Table A–3, Table A–4 Health savings accounts Table A–1, Table A–2, Table A–3, Table A–4 Table C–1, Table C–2, Table C–3, Table C–4 Table A–1, Table A–2, Table A–3, Table A–4 Other than in-vitro fertilization Table A–1, Table A–2, Table A–3, Table A–4 Intensive care insurance Table A–1, Table A–2, Table A–3, Table A–4 Internet Free or discounted home service Table D–1, Table D–2, Table D–3, Table D–4 Paid access while on travel Table J–1, Table J–2, Table J–3, Table J–4 ISOs. See Incentive stock options 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 79 J Job sharing Table G–1, Table G–2, Table G–3, Table G–4 Jury duty, paid Table E–1, Table E–2, Table E–3, Table E–4 L Lactation/mother's room Table F–1, Table F–2, Table F–3, Table F–4 Lactation support services Table F–1, Table F–2, Table F–3, Table F–4 Language classes. See English as a second language classes; Foreign (non-English) language classes Laptop for travel/personal use Table J–1, Table J–2, Table J–3, Table J–4 Laser-based vision correction coverage Table A–1, Table A–2, Table A–3, Table A–4 Leave benefits Table E–1, Table E–2, Table E–3, Table E–4 Legal assistance/services Table H–1, Table H–2, Table H–3, Table H–4 Life insurance Table D–1, Table D–2, Table D–3, Table D–4 Life insurance for dependents Table D–1, Table D–2, Table D–3, Table D–4 Matching charitable contributions Childcare center Table D–1, Table D–2, Table D–3, Table D–4 Table F–1, Table F–2, Table F–3, Table F–4 Maternity leave, paid Elder care fairs Table E–1, Table E–2, Table E–3, Table E–4 Mealtime flex Table G–1, Table G–2, Table G–3, Table G–4 Medical clinic, on-site Table B–1, Table B–2, Table B–3, Table B–4 Medical flexible spending accounts Table A–1, Table A–2, Table A–3, Table A–4 Mental health coverage Table A–1, Table A–2, Table A–3, Table A–4 Mentoring program Table H–1, Table H–2, Table H–3, Table H–4 Milestone rewards Table K–1, Table K–2, Table K–3, Table K–4 Military leave, paid Table E–1, Table E–2, Table E–3, Table E–4 Minibar snacks at hotel Table J–1, Table J–2, Table J–3, Table J–4 Mortgage assistance Table F–1, Table F–2, Table F–3, Table F–4 Fitness center Table B–1, Table B–2, Table B–3, Table B–4 Fitness classes Table B–1, Table B–2, Table B–3, Table B–4 Haircuts Table H–1, Table H–2, Table H–3, Table H–4 Lactation/mother's room Table F–1, Table F–2, Table F–3, Table F–4 Medical clinic Table B–1, Table B–2, Table B–3, Table B–4 Nap room Table B–1, Table B–2, Table B–3, Table B–4 Parking Table D–1, Table D–2, Table D–3, Table D–4 Sick room Table B–1, Table B–2, Table B–3, Table B–4 Vaccinations Table B–1, Table B–2, Table B–3, Table B–4 Vaccinations for infants/children Table F–1, Table F–2, Table F–3, Table F–4 Table I–1, Table I–2, Table I–3, Table I–4 Organization-sponsored sports teams Mortgage insurance Table H–1, Table H–2, Table H–3, Table H–4 Table I–1, Table I–2, Table I–3, Table I–4 Mother's room, on-site P Table F–1, Table F–2, Table F–3, Table F–4 Paid adoption leave Table B–1, Table B–2, Table B–3, Table B–4 N Paid airline club membership Loans for employees to purchase personal computers Nap room, on-site Table J–1, Table J–2, Table J–3, Table J–4 Table B–1, Table B–2, Table B–3, Table B–4 Table D–1, Table D–2, Table D–3, Table D–4 Paid bereavement leave Non-qualified stock options Table E–1, Table E–2, Table E–3, Table E–4 Loans to employees for emergency/disaster assistance Table D–1, Table D–2, Table D–3, Table D–4 Paid day off for employee's birthday Table D–1, Table D–2, Table D–3, Table D–4 Noncash companywide performance awards Table E–1, Table E–2, Table E–3, Table E–4 Location visit assistance Table K–1, Table K–2, Table K–3, Table K–4 Table I–1, Table I–2, Table I–3, Table I–4 Table J–1, Table J–2, Table J–3, Table J–4 Nonsubsidized child care center Long-distance calls home while on business travel Table F–1, Table F–2, Table F–3, Table F–4 Lifestyle coaching Table J–1, Table J–2, Table J–3, Table J–4 Long-term care insurance Table A–1, Table A–2, Table A–3, Table A–4 Long-term disability insurance NQSOs. See Non-qualified stock options NSOs. See Non-qualified stock options Nurse line, 24-hour Table B–1, Table B–2, Table B–3, Table B–4 Table A–1, Table A–2, Table A–3, Table A–4 Nutritional counseling Low-/no-interest loans to employees for non-emergency situations O Table D–1, Table D–2, Table D–3, Table D–4 M Table B–1, Table B–2, Table B–3, Table B–4 On-site services ATMs, Table H–1 Table E–1, Table E–2, Table E–3, Table E–4 Paid dry cleaning while on business travel Paid family leave Table E–1, Table E–2, Table E–3, Table E–4 Paid health club fees while on business travel Table J–1, Table J–2, Table J–3, Table J–4 Paid holidays Table E–1, Table E–2, Table E–3, Table E–4 Paid Internet access while on business travel Table J–1, Table J–2, Table J–3, Table J–4 Paid jury duty above what is required by law Table H–2, Table H–3, Table H–4 Table E–1, Table E–2, Table E–3, Table E–4 Table A–1, Table A–2, Table A–3, Table A–4 Blood pressure machine Massage therapy services at work Check cashing Paid long-distance calls home while on business travel Mail-order prescription program Table B–1, Table B–2, Table B–3, Table B–4 Table B–1, Table B–2, Table B–3, Table B–4 Table D–1, Table D–2, Table D–3, Table D–4 Table J–1, Table J–2, Table J–3, Table J–4 80 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Paid maternity leave Pay-per-view movies at hotel Table E–1, Table E–2, Table E–3, Table E–4 Table J–1, Table J–2, Table J–3, Table J–4 Paid military leave Paycards Table E–1, Table E–2, Table E–3, Table E–4 Table H–1, Table H–2, Table H–3, Table H–4 Professional memberships Paid minibar snacks at hotel Payroll advances Table H–1, Table H–2, Table H–3, Table H–4 Table J–1, Table J–2, Table J–3, Table J–4 Table D–1, Table D–2, Table D–3, Table D–4 Paid paternity leave Payroll deductions Q Table E–1, Table E–2, Table E–3, Table E–4 Table D–1, Table D–2, Table D–3, Table D–4 Paid pay-per-view movies at hotel Per diem for meals Table J–1, Table J–2, Table J–3, Table J–4 Table J–1, Table J–2, Table J–3, Table J–4 Paid personal days Performance awards. See Noncash companywide performance awards Rehabilitation assistance Table E–1, Table E–2, Table E–3, Table E–4 Paid sabbatical program Personal computers. See Computers Table E–1, Table E–2, Table E–3, Table E–4 Personal days, paid Reimbursement for financial loss sustained from a home sale Paid sick leave cash-out option Table E–1, Table E–2, Table E–3, Table E–4 Paid sick leave plan Table E–1, Table E–2, Table E–3, Table E–4 Paid time off cash-out option Table E–1, Table E–2, Table E–3, Table E–4 Table E–1, Table E–2, Table E–3, Table E–4 Personal services benefits Table H–1, Table H–2, Table H–3, Table H–4 Personal tax services Table D–1, Table D–2, Table D–3, Table D–4 Paid time off for volunteering Pet care arrangements while on business travel Table E–1, Table E–2, Table E–3, Table E–4 Table J–1, Table J–2, Table J–3, Table J–4 Paid time off plan Pet health insurance Table E–1, Table E–2, Table E–3, Table E–4 Table H–1, Table H–2, Table H–3, Table H–4 Paid time off to serve on the board of a community group or professional association Pets at work Table E–1, Table E–2, Table E–3, Table E–4 Paid travel expenses for spouse Table J–1, Table J–2, Table J–3, Table J–4 Paid vacation cash-out option Table E–1, Table E–2, Table E–3, Table E–4 Paid vacation plan Table E–1, Table E–2, Table E–3, Table E–4 Parental leave Above and beyond federal FMLA Table E–1, Table E–2, Table E–3, Table E–4 Above and beyond state FMLA Table E–1, Table E–2, Table E–3, Table E–4 Parenting workplace seminars Table K–1, Table K–2, Table K–3, Table K–4 Pharmacy management program Table A–1, Table A–2, Table A–3, Table A–4 Point of service plan Table A–1, Table A–2, Table A–3, Table A–4 POS plan. See Point of service plan Postal services for employees Table H–1, Table H–2, Table H–3, Table H–4 Professional license application or renewal fees Table H–1, Table H–2, Table H–3, Table H–4 Qualified transportation spending account Table D–1, Table D–2, Table D–3, Table D–4 R Table A–1, Table A–2, Table A–3, Table A–4 Table I–1, Table I–2, Table I–3, Table I–4 Relocation benefits Table I–1, Table I–2, Table I–3, Table I–4 Relocation lump sum payment Table I–1, Table I–2, Table I–3, Table I–4 Rental assistance Table I–1, Table I–2, Table I–3, Table I–4 Rental car upgrades Table J–1, Table J–2, Table J–3, Table J–4 Renter insurance program Table I–1, Table I–2, Table I–3, Table I–4 Results-only work environment Table G–1, Table G–2, Table G–3, Table G–4 Retention bonus Executive Table D–1, Table D–2, Table D–3, Table D–4 Nonexecutive Table D–1, Table D–2, Table D–3, Table D–4 Retiree health care coverage Table A–1, Table A–2, Table A–3, Table A–4 PPOs. See Preferred provider organizations Retirement planning services Preferred provider organizations Retirement program, formal phased Table A–1, Table A–2, Table A–3, Table A–4 Prepared take-home meals Table H–1, Table H–2, Table H–3, Table H–4 Table C–1, Table C–2, Table C–3, Table C–4 Table C–1, Table C–2, Table C–3, Table C–4 Rewards or bonuses for achieving or completing certain health and wellness goals/programs Table F–1, Table F–2, Table F–3, Table F–4 Prescription drug program coverage Parking On-site services, Table A–1, Table A–2, Table A–3, Table A–4 Table B–1, Table B–2, Table B–3, Table B–4 Preventive programs specifically targeting employees with chronic health conditions Roth 401(k) savings plan Table B–1, Table B–2, Table B–3, Table B–4 ROWE. See Results-only work environment Table D–1, Table D–2, Table D–3, Table D–4 Subsidy Table D–1, Table D–2, Table D–3, Table D–4 Part-time workers Health care coverage Table A–1, Table A–2, Table A–3, Table A–4 Paternity leave, paid Table E–1, Table E–2, Table E–3, Table E–4 Professional associations, paid time off to serve on board Table E–1, Table E–2, Table E–3, Table E–4 Professional development opportunities Table H–1, Table H–2, Table H–3, Table H–4 Table C–1, Table C–2, Table C–3, Table C–4 S Sabbatical program Paid Table E–1, Table E–2, Table E–3, Table E–4 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 81 Unpaid Table E–1, Table E–2, Table E–3, Table E–4 Scholarships for members of employees' families Table D–1, Table D–2, Table D–3, Table D–4 Seasonal flu vaccinations, on-site Table B–1, Table B–2, Table B–3, Table B–4 Seasonal scheduling Table G–1, Table G–2, Table G–3, Table G–4 Self-defense training Table H–1, Table H–2, Table H–3, Table H–4 SERP. See Supplemental executive retirement plan Shift flexibility Table G–1, Table G–2, Table G–3, Table G–4 Shift premiums Table D–1, Table D–2, Table D–3, Table D–4 Short-term disability insurance Table A–1, Table A–2, Table A–3, Table A–4 Sick leave Table E–1, Table E–2, Table E–3, Table E–4 Sick room, on-site Table B–1, Table B–2, Table B–3, Table B–4 Sign-on bonus Executive Table D–1, Table D–2, Table D–3, Table D–4 Nonexecutive Table D–1, Table D–2, Table D–3, Table D–4 Smoking cessation program Table B–1, Table B–2, Table B–3, Table B–4 Sports teams. See Organization-sponsored sports teams Spot bonus Table D–1, Table D–2, Table D–3, Table D–4 Spouses Paid travel expenses Supplemental accident insurance Table A–1, Table A–2, Table A–3, Table A–4 Supplemental executive retirement plan Table C–1, Table C–2, Table C–3, Table C–4 Support groups Table A–1, Table A–2, Table A–3, Table A–4 Surcharges for spousal health care coverage U Undergraduate educational assistance Table D–1, Table D–2, Table D–3, Table D–4 Uniforms, free/discounted Table H–1, Table H–2, Table H–3, Table H–4 Unpaid sabbatical program Table E–1, Table E–2, Table E–3, Table E–4 Table A–1, Table A–2, Table A–3, Table A–4 V T Vacation purchase plan Take your child to work day Table K–1, Table K–2, Table K–3, Table K–4 Take your parent to work day Table K–1, Table K–2, Table K–3, Table K–4 Take your pet to work day Table K–1, Table K–2, Table K–3, Table K–4 Target-date retirement funds Table C–1, Table C–2, Table C–3, Table C–4 Tax services Table D–1, Table D–2, Table D–3, Table D–4 Telecommuting Ad-hoc basis Table G–1, Table G–2, Table G–3, Table G–4 Full-time basis Table G–1, Table G–2, Table G–3, Table G–4 Part-time basis Table G–1, Table G–2, Table G–3, Table G–4 Temporary relocation benefits Table E–1, Table E–2, Table E–3, Table E–4 Vacations. See Company-paid time off for group vacations Vaccinations On-site Table B–1, Table B–2, Table B–3, Table B–4 On-site for infants/children Table F–1, Table F–2, Table F–3, Table F–4 Vision correction coverage Laser-based Table A–1, Table A–2, Table A–3, Table A–4 Vision insurance Table A–1, Table A–2, Table A–3, Table A–4 Volunteering Community programs Table K–1, Table K–2, Table K–3, Table K–4 Paid time off for Table E–1, Table E–2, Table E–3, Table E–4 Table I–1, Table I–2, Table I–3, Table I–4 W Time banks Paid time off Weight loss Bariatric coverage Table E–1, Table E–2, Table E–3, Table E–4 Sick leave Table E–1, Table E–2, Table E–3, Table E–4 Vacation leave Table E–1, Table E–2, Table E–3, Table E–4 Table A–1, Table A–2, Table A–3, Table A–4 Programs Table B–1, Table B–2, Table B–3, Table B–4 Wellness newsletter/column Table B–1, Table B–2, Table B–3, Table B–4 Table J–1, Table J–2, Table J–3, Table J–4 Traditional defined benefit pension plan Wellness programs Relocation assistance Table C–1, Table C–2, Table C–3, Table C–4 Table B–1, Table B–2, Table B–3, Table B–4 Transit subsidy Wellness resources and information Table D–1, Table D–2, Table D–3, Table D–4 Table B–1, Table B–2, Table B–3, Table B–4 Travel accident insurance Wholesale generic drug program for injectable drugs Table I–1, Table I–2, Table I–3, Table I–4 Surcharges for health care coverage Table A–1, Table A–2, Table A–3, Table A–4 Stock options Table D–1, Table D–2, Table D–3, Table D–4 Stock purchase plan Table D–1, Table D–2, Table D–3, Table D–4 Stress-reduction program Table B–1, Table B–2, Table B–3, Table B–4 Subsidized child care center Table F–1, Table F–2, Table F–3, Table F–4 Subsidized cost of elder care Table A–1, Table A–2, Table A–3, Table A–4 Table J–1, Table J–2, Table J–3, Table J–4 Travel benefits. See Business travel benefits Travel planning services Table H–1, Table H–2, Table H–3, Table H–4 24-hour nurse line Table B–1, Table B–2, Table B–3, Table B–4 Table A–1, Table A–2, Table A–3, Table A–4 82 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Endnotes 1 2 3 4 For more information about this legislation, SHRM’s Health Care Resource Page is a one-stop resource with all of the latest articles, stories, videos, webcasts and advocacy efforts surrounding health care reform. Please visit www.shrm.org/hrdisciplines/healthcare. For 2010, “on-site H1N1 flu vaccinations” and “on-site seasonal flu vaccinations” were added to the health and welfare benefits section. U.S. Department of Health and Human Services. (2003). HHS issues report on the impact of poor health on businesses [News release]. Retrieved April 1, 2010, from www.hhs.gov/news /press/2003pres/20030916.html. For 2010, “automatic escalation of salary deferral amounts for defined contribution plans” was added to the retirement savings and planning benefits section. 5 U.S. Census Bureau. (2004). Journey to work: 2000. Retrieved April 1, 2010, from www.census.gov/prod/2004pubs/c2kbr-33.pdf. 6 Ibid. 7 Society for Human Resource Management. (2009, June). SHRM Poll: Assistance organizations offer to help employees deal with high gas prices. Retrieved April 1, 2010, from www. shrm.org/surveys/. 8 SHRM Human Capital Benchmarking Database (unpublished data, 2009) 9 HR professionals were asked to indicate that their organizations offered either a paid time off plan or paid vacation plan, paid sick leave plan and/or paid personal leave. 10 The employee must work at a site at which the employer has 50 or more employees within a 75-mile radius. 11 For 2010, “babies at work” was added to the family-friendly benefits section. 12 Bureau of Labor Statistics. (2008). Families with own children: Employment status of parents by age of youngest child and family type, 2006-07 annual averages. Retrieved April 1, 2010, from www.bls.gov/news.release/famee.t04.htm. 13 For more information on backup care, please refer to SHRM’s survey brief on this topic, Backup Care: Alternative Child and Family Care Arrangements (SHRM, 2007). 14 National Alliance for Caregiving and AARP. (2009). Caregiving in the U.S. Retrieved April 1, 2010, from www.caregiving.org/data /CaregivingUSAllAgesExecSum.pdf. 15 For 2010, “seasonal casual dress” was added to the flexible working benefits section. 16 Society for Human Resource Management. (2010, June). 2010 employee job satisfaction: A research report by SHRM. Alexandria, VA: Author. 17 For 2010, “pay cards” was added to the personal services benefits section. 18 MetLife. (2009). MetLife study of employee benefits trends. Retrieved April 1, 2010, from www. whymetlife.com/trends. 19 This survey instrument is available upon request by contacting the SHRM Survey Program at surveys@shrm.org or by phone at 703-535-6301. 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 83 Recently Published SHRM Survey Products SHRM Resources Related to Employee Benefits SHRM Health Care Reform Resources Page SHRM Workplace Flexibility Public Policy Statement To access these publications, please visit www.shrm.org. Benefits Diversity 1. 2009 Cost of Health Care Benchmarking Study: Executive Summary (December 2009) 1. Global Diversity and Inclusion: Perceptions, Practices and Attitudes Survey Report (June 2009) 2. The U.S. Recession and Its Impact on Employee Retirement (August 2009) 3. 2010 Employee Benefits Survey Report (June 2009) 4. Examining Paid Leave in the Workplace (April 2009) Business Leadership 1. What Senior HR Leaders Need to Know: Perspectives from the United States, Canada, India, the Middle East and North Africa Executive Summary (March 2010) 2. The Impact of the U.S. and Global Economic Decline on Businesses (April 2009) 3. Leading Now, Leading the Future: What Senior HR Leaders Need to Know (February 2009) 4. Key Priorities for the HR Profession Through 2015 (December 2008) Compensation 1. SHRM Compensation Data Center 2. 2006 HR Practices in Executive-Level Compensation Survey Report (May 2006) 2. 2008 Religion and Corporate Culture Survey Report (October 2008) 3. 2007 State of the Workplace Diversity Management Survey Report (February 2008) 4. 2006 Workplace Diversity and Changes to the EEO-1 Process Survey Report (October 2006) Employee Relations 1. Workplace Policies for Office Pools (January 2010) 2. 2009 Job Satisfaction Survey Report (June 2009) 3. Point of View: The Economic Downturn from the Employee Perspective (April 2009) 4. 2008 Job Satisfaction Survey Report (June 2008) Ethics and Sustainability 1. The Ethics Landscape in American Business Survey Report (June 2008) 2. Green Workplace (January 2008) 3. 2007 Corporate Social Responsibility Pilot Study (April 2007) 84 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Global HR Safety and Security 1. What Senior HR Leaders Need to Know: Perspectives from the United States, Canada, India, the Middle East and North Africa Executive Summary (March 2008) 1. The H1N1 Virus—How Prepared Is Your Workplace? (October 2009) 2. Global Talent Sourcing in the United States and Canada (March 2008) 3. Corporate Indian Companies: Forging New Talent Pipelines and Creative Career Pathways (November 2008) Organizational and Employee Development 1. 2009 Human Capital Benchmarking Study: Executive Summary (November 2009) 2. What Senior HR Leaders Need to Know (February 2009) 2. 2006 Weapons in the Workplace Survey Report (November 2006) Staffing Management 1. Interviewing Do’s and Don’ts for Job Seekers (November 2009) 2. Background Checking: Conducting Credit Background Checks (January 2010) 3. SHRM and CCHRA 2008 Global Talent Sourcing in the United States and Canada (March 2008) 4. 2007 Advances in E-Recruiting Leveraging the .Jobs Domain Survey Report (June 2007) 3. Critical Skills Needs and Resources for the Changing Workforce Survey Report (2008) 4. 2007 Change Management Survey Report (April 2007) To access these reports and view a complete listing of all SHRM Survey products, please visit www.shrm.org/Surveys. Project Team This report is published by the Society for Human Resource Management (SHRM). All content is for informational purposes only and is not to be construed as a guaranteed outcome. The Society for Human Resource Management cannot accept responsibility for any errors or omissions or any liability resulting from the use or misuse of any such information. © June 2010 Society for Human Resource Management. All rights reserved. Printed in the United States of America. This publication may not be reproduced, stored in a retrieval system or transmitted in whole or in part, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of the Society for Human Resource Management. SHRM members can download this research report and many others free of charge at www.shrm.org/surveys. If you are not a SHRM member and would like to become one, please visit www.shrm.org /application. 10-0280 Project leader: Shawn Fegley, survey research analyst Project contributors: Evren Esen, manager, SHRM Survey Research Center Jennifer Schramm, M. Phil., manager, Workplace Trends and Forecasting Program External contributors: SHRM Total Rewards/Compensation and Benefits Special Expertise Panel: Jennifer C. Loftus CCP, CBP, GRP, SPHR; Theresa Perry, SPHR Copy editing: Katya Scanlan, copy editor Design: Jihee Lombardi, graphic designer Production: Bonnie Claggett, production traffic coordinator ISBN 978-1-586-44201-9 FSC logo 9 781586 442019 2010 Employee Benefits Price: $79.95 Members | $199.95 Nonmembers 62.27043