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Manager Essay

354 words - 2 pages

西云公司的福利计划改革

一、西云公司在改革过程中遵循的理念
1. 与企业效益结合,同时体现人文关怀
明确企业的最终目的是获取利润,毕竟利润才是企业生存之本,没有利润何谈发展?可是企业利润的创造又是由职工来完成的。职工的工作质量、工作效率会直接影响企业的发展和效益的提高。正确解决好职工福利问题,可以促进企业更好地发展,同时,职工充分享受到企业福利待遇,必然给企业带来数倍的效益。所以要将企业的福利待遇同员工的本职工作结合起来,在确保企业效益最大化的前提下,让员工享受到企业的福利待遇。
2. 与公司的文化相结合,不盲目施惠
为避免福利发放的盲目性,确保福利原本的激励作用,福利的设计应该充分体现企业的战略目标和企业文化,使其成为牵引、推动员工向企业目标努力的工具;应该对员工的行为产生影响,有利于企业目标的实现和企业文化的塑造。而且对给予员工的福利必要的与企业战略结合起来,使员工明确企业的战略目标并且增强员工的责任心和归属感。

员工福利与企业效益的关系:
1、 企业调控人工成本和生产基金关系的重要工具;树立企业良好的社会形象;提高企业美誉度。
福利是员工的间接报酬。福利可对以下若干战略目标做出贡献:协助吸引员工;协助保持员工;提高企业在员工和其他企业心目中的形象;提高员工对职务的满意度。与员工的收入不同,福利一般不需纳税。由于这一原因,相对于等量的现金支付,福利在某种意义上来说,对员工就具有更大的价值。
2、 员工福利是一种竞争力,能够提升企业竞争力
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附加型弹性福利计划
最普遍的弹性福利制,就是在现有的福利计划之外,再提供其他不同的福利措施或扩大原有福利项目的水准,让员工去选择。例如某公司原先的福利计划包括房租津贴、交通补助津费、意外险、带薪休假等, 如果该公司实施这一类型的弹性福利制,它可以将现有的福利项目及其给付水准全部保留下来当作核心福利,然后再根据员工的需求,额外提供不同的福利措施,,如国外休假补助、人寿保险等,但通常都会标上一个“金额”作为“售价”。每一个员工则根据他的薪资水准、服务年资、职务高低或家眷数等因素,发给数目不等的福利限额,员工再以分配到的限额去认购所需要的额外福利。有些公司甚至还规定,员工如未用完自己的限额,余额可折发现金, 不过现金的部分于年终必须合并其他所得课税。此外,如果员工购买的额外福利超过了限额,也可以从自己的税前薪资中扣抵。
2. 核心加选择型
由“核心福利”和“弹性选择福利”所组成。“核心福利”是每个员工都可以享有的基本福利,不能自由选择,而可以随意选择的福利项目则全部放在“弹性选择福利”之中,这部分福利项目都附有价格,可以让员工选购。员工所获得的福利限额, 通常是未实施弹性福利制前所享有的。
3. 弹性支用账户型
是一种比较特殊的弹性福利制。员工每一年可从其税前总收入中拨取一定数额的款项作为自己的“支用账户”,并以此账户去选择购买雇主所提供的各种福利措施。拨入支用账户的金额不需扣缴所得税,不过账户中的金额如未能于年度内用完,余额就归公司所有;既不可在下一个年度中并用, 亦不能够以现金的方式发放。各种福利项目的认购款项如经确定就不能留用。此制的优点是福利账户的钱免缴税,,相对增加了净收入,所以对员工极有吸引力,不过行政手续较繁琐。
4. 福利套餐型
是由企业同时推出不同的“福利组合”, 每一个组合所包含的福利项目或优惠水准都不一样,员工只能选择其中一个的弹性福利制。就好像西餐厅所推出来的 A 餐、 B餐一样,食客只能选其中一个套餐,而不能要求更换餐里面的内容。在规划此种弹性福利制时,企业可依据员工群体的背景( 如婚姻状况、年龄、有无眷属、住宅需求等)来设计。
5. 选高择低型
一般会提供几种项目不等、程度不一的“福利组合”给员工做选择, 以组织现有的固定福利计划为基础,再据以规划数种不同的福利组合。这些组合的价值和原有的固定福利相比,有的高,有的低。如果员工看中了一个价值较原有福利措施还高的福利组合,那么他就需要从薪水中扣除一定的金额来支付其间的差价。如果他挑选了一个价值较低的福利组合,就可以要求雇主发给其间差额。
另外,广义的“弹性福利”也包括工作条件弹性化,例如:由于应通勤员工或职业妇女照顾家庭的需求,近年来部分高科技公司开始提供远程办公的选择;而弹性工时或上班服饰休闲化则是许多公司行之有效的政策。

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