A Research Report by the Society for Human Resource Management

2010 Employee Benefits
Examining Employee Benefits in the Midst of a Recovering Economy

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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.

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2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 1

Contents
2 4 5
Executive Summary: Employee Benefits in a Post-Recession Economy A Message From Colonial Life 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 48 50 51

Conclusions Methodology 48 Notations About the Respondents Appendix 51 Benefits by Organization Staff Size and Organization Sector 73 Prevalence of Benefits Benefits Index Endnotes Recently Published SHRM Survey Products

76 82 83

Special Sections 10 35 36
Costs of Health Care Coverage to Companies Providing Employees With More Freedom 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:
x Employee benefits remained relatively stable from

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:
x Monitor legislation and its potential impact: HR

72% of HR professionals reported that the benefits offerings at their organization have been affected in some way.

2009 to 2010. Last year’s study revealed a small decrease in the percentage of organizations offering benefits from 2008 to 2009.
x The areas that experienced the biggest downward

trend since 2009 were housing and relocation benefits and business travel benefits.
x Even though employee benefits have remained

relatively stable since 2009, benefits offerings experienced a downward trend when compared with results from five years ago.
x With a few exceptions, the survey findings suggest

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
x Communication is vital: Employee benefits play

that organizations with larger staff sizes were more likely than smaller ones to offer any given benefit.
x More than three-quarters (79%) of organizations

reported they reviewed their benefits programs annually, and 10% reported reviewing them even more frequently.
x 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.

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.

Benchmarking tools. .2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 3 x 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. The majority of HR professionals in this study reported that their organizations reviewed their benefits programs at least once a year. 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. A well-designed employee program is based on employee needs and supports an organization’s ability to attract and retain employees.

The Paul Revere Life Insurance Company. advanced yet simple-to-use enrollment technology and quality personal service. x Individual attention and commitment to service.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. Colonial Life was founded in 1939. providing insurance protection to everyday working Americans and their families. are underwritten in New York by a Colonial Life affiliate. x A broad portfolio of personal insurance coverage.9 million policies in force. To learn more. separately and in combination. S. A home office of 1.400 career agents and approximately 5. We will create valuable and lasting partnerships with employers. (Similar policies..100 employees supports a nationwide independent sales organization of 6. so they can build a more loyal and satisfied workforce—and ultimately a stronger business. life and supplemental accident and health insurance policies in 49 states and the District of Columbia. The company pioneered the concept of worksite marketing in 1955 and helped lead the industry into payroll-deducted premiums.com or call (803) 798-7000. We strive to fulfill this mission by providing: x Personalized benefits counseling. our producers. x Advanced yet simple-to-use enrollment technology. Colonial Life helps employers design benefits programs that fit the needs of their business as well as their employees. and “Making benefits count. along with individual benefits education.500 active contracted brokers. Colonial Life and the logo. if approved.) Based in Columbia. Colonial Life serves more than 60. visit coloniallife. Colonial Life is the marketing brand of Colonial Life & Accident Insurance Company. their employees.” are service marks of Colonial Life & Accident Insurance Company. Today. 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. Our Vision Colonial Life will be the company of choice for voluntary benefits programs offered through the workplace. our business partners and the communities where we work and live. .C.000 businesses and organizations and has more than 2. Colonial Life offers disability.

18% on voluntary benefits (such as medical plans. 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. survivor benefits) and 11% on pay for time not worked benefits (regular rate of pay for a nonworking period of time. These data are shown in Figure 1. 67% for voluntary benefits and 84% for pay for time not worked benefits). Only 1% of organizations never reviewed their benefits programs. 2010) . There were no significant differences by organization size and industry. Figures 3. 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). As shown in Table 1. dental plans. holidays and personal. 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. When these results were examined by organization sector. bereavement and sick leave). vision plans. 4 and 5 show that most organizations reported that these percentages stayed about the same as in previous fiscal year (75% for mandatory benefits. Security). 79% of organizations reviewed their benefits programs annually.2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 5 Survey Results Employee Benefits: A Key Organizational Investment U. such as vacations. those from privately owned for-profit and nonprofit organizations were more likely to report that their benefits offerings had been affected by the recession. worker’s compensation. large organizations indicated they spent more on voluntary benefits when compared with small organizations. flexible spending accounts. and 10% reported reviewing them even more frequently. Reviewing the Benefits Plan As illustrated in Figure 6. There were no significant differences by organization size and profit status. and 10% reported reviewing them even more frequently. prescription coverage. 2010) (n = 519) Note: Excludes respondents who answered “not sure. Social Figure 1 To What Extent Have Organizations Been Negatively Affected by the Economic Recession? 66% Figure 2 To What Extent Have Benefits Offerings Been Negatively Affected by the Economic Recession? 63% 29% 5% To a large extent To some extent To no extent 9% To a large extent To some extent 28% To no extent (n = 522) Note: Excludes respondents who answered “not sure. There were no significant differences by organization size and profit status. As shown in Figure 2. 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%). 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.S.” Source: 2010 Employee Benefits (SHRM.” Source: 2010 Employee Benefits (SHRM. 79% of organizations reviewed their benefits programs annually.

2010) 7% Once a year/annually Once every two years 1% Never 2% Other . 2010) 84% Higher Lower About the same (n = 407) Source: 2010 Employee Benefits (SHRM. Blank cells in the last column indicate that no statistically significant differences were found. 2010) Figure 6 Frequency of Reviewing Benefits Program 79% 10% More than once a year (n = 534) Source: 2010 Employee Benefits (SHRM. Source: 2010 Employee Benefits (SHRM.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 Mandatory benefits Voluntary benefits Pay for time not worked benefits 19% 18% 11% Small (1–99 Employees) 18% 15% 11% Medium (100–499 Employees) 19% 19% 11% Large (500 or More Employees) 19% 21% 10% Large > small Differences Based on Staff Size* (n = 383) * Indicates a significant difference based on staff size. 2010) Figure 3 Change in Percentage of Payroll Reflecting Cost of Mandatory Benefits (Compared With the Previous Fiscal Year) 5% 20% Figure 4 Change in Percentage of Payroll Reflecting Cost of Voluntary Benefits (Compared With the Previous Fiscal Year) 9% 24% Figure 5 Change in Percentage of Payroll Reflecting Cost of Pay for Time Not Worked Benefits (Compared With the Previous Fiscal Year) 5% 12% 75% Higher Lower About the same (n = 408) Source: 2010 Employee Benefits (SHRM. 2010) 67% Higher Lower About the same (n = 412) Source: 2010 Employee Benefits (SHRM.

(2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate the benefit within the next 12 months. Other benefits related to prescription drug coverage included wholesale generic drug programs for injectable drugs (18%) and pharmacy management programs (15%). respondents indicated whether any aspect of any company-held plan included these particular benefits.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. continued on page 8 . To get a complete picture of health care benefits and coverage. employees can save money on medication by filling prescriptions through licensed pharmacies and having them conveniently delivered through the mail at a discounted rate. and 91% offered a mail-order prescription program. Through a mail-order prescription program. Table A-1 Health Care and Welfare Benefits Offer the benefit Prescription drug program coverage Dental insurance Mail-order prescription program Chiropractic coverage Preferred provider organization (PPO) Accidental death and dismemberment insurance (AD&D)A Mental health coverage Vision insurance Long-term disability insuranceB Employee assistance program (EAP) Medical flexible spending accountC Short-term disability insuranceD Contraceptive coverage Rehabilitation assistance Supplemental accident insurance Health care premium flexible spending accountE Health care coverage for dependent grandchildren Domestic partner health care coverage (same-sex) Domestic partner health care coverage (opposite-sex) Health care coverage for foster children Health care coverage for part-time workers HMO (health maintenance organization) Acupressure/acupuncture medical coverage Bariatric coverage for weight loss Cancer insurance Long-term care insurance Infertility treatment coverage (other than in-vitro fertilization) Surcharges for spousal health care coverageF 96% 94% 91% 85% 85% 82% 82% 77% 76% 75% 72% 71% 68% 45% 44% 43% 39% 38% 37% 37% 37% 33% 31% 31% 31% 31% 30% 26% 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 9% 7% 7% 7% 3% 6% 6% 7% 6% 7% 6% 8% 6% 6% 7% 7% 4% 7% 5% 6% 8% 12% 5% 6% 6% 5% 7% 8% 0% 0% 0% * * 0% * 1% * 1% 1% 1% * 1% 1% 1% * 1% 1% * 1% * 1% 1% 1% 1% * 1% Ninety-six percent of organizations offered prescription drug program coverage. and (3) the percentage of organizations that did not offer the benefit but had plans to do so within the next 12 months.

C IRC Section 125. consumer-directed health care plans (CDHP). I Independent of medical plan management. health maintenance organization (HMO) plans. B Does not pertain to employee-paid supplemental insurance. offered by 85% of respondents’ companies. is a unique managed care health insurance system that combines attributes from both HMOs and PPOs. 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).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. 2010) . health care reimbursement accounts (HRAs). D Does not pertain to employee-paid supplemental insurance. The Table A-1 most frequently offered type of health insurance was a PPO plan. E IRC Section 125 Cafeteria Plan allowing for premium conversion. Organizations that provide health insurance may offer one or more types of plan. Source: 2010 Employee Benefits (SHRM. 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. which require participants to choose a primary care physician from their network to coordinate all of the patient’s care. 37% of organizations offered health care coverage to parttime employees. A POS plan. indemnity plans or exclusive provider organization (EPO) plans. Additionally. for all expenses. H Provides funds to help cover the extra expenses for accidents or illnesses that result in an admission to a hospital intensive care unit. One-third (33%) of organizations offered HMO plans. F Health care coverage for a spouse is offered as a benefit to employees. offered by 21% of organizations. but there is a surcharge added to the employee premium cost. G Provides funds to help cover extra expenses upon diagnosis of a critical illness or condition. point of service (POS) plans. Health Care and Welfare Benefits (continued from page 7) Offer the benefit In-vitro fertilization coverage Retiree health care coverage Critical illness insuranceG Point of service (POS) plan Intensive care insuranceH Hospital indemnity insurance Laser-based vision correction coverage Wholesale generic drug program for injectable drugs Grief recovery program Support groups Consumer-directed health care plan (CDHP) Pharmacy management programI Alternative/complementary medical coverage Health savings account (HSA)K Exclusive provider organization (EPO) Indemnity plan (fee-for-service) Elective procedures coverageJ Employer-matched contributions to health savings accountK Health reimbursement account (HRA)K Experimental/elective drug coverage Subsidized cost of elder care Gender reassignment surgery coverage 25% 25% 21% 21% 19% 19% 19% 18% 17% 17% 16% 15% 14% 11% 9% 8% 7% 7% 6% 3% 3% 2% 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 6% 12% 4% 8% 7% 5% 6% 11% 8% 3% 4% 3% 1% 0% 0% 9% 0% 0% 0% 0% 0% 0% * 1% 1% 1% * * * 1% * * 3% 1% 1% 0% 1% * * 0% 0% * * * (n = 534) * Less than 1%. A Does not pertain to employee-paid supplemental insurance.

such as copayments. society continue to change. which charge employees for each individual service and allow them complete choice in which providers they see. insurance deductibles and vision and dental expenses. and 43% reported offering health care premium flexible spending accounts (IRC Section 125 Cafeteria Plan allowing for premium conversion). or fee-for-service. Nine percent of organizations offered an EPO plan. insurance deductibles and vision and dental expenses. 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%). Flexible Spending Accounts Medical flexible spending accounts allow employees to deduct pretax dollars from their paychecks to pay for health care services. Other forms of insurance offered by respondents’ organizations included accidental death and dismemberment insurance (82%). Women’s Health Some organizations offer health care and wellness benefits that focus on childbearing and fertility. Medical flexible spending accounts allow employees to deduct pretax dollars from their paychecks to pay for health care services. Seven percent of organizations matched contributions made to these accounts. Six percent of organizations offered health reimbursement accounts—health care spending accounts set up by the employer for the employee.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. except that the funds roll over from year to year. These programs may be either part of or in addition to other health insurance plans. Health Care for Dependents Some health care and welfare benefits are intended to help employees manage the costs associated with caring for a dependent. companies are expanding the relationships that are qualified for certain benefits. hospital indemnity insurance (19%) and intensive care insurance (19%). The most commonly offered benefit was contraceptive coverage (68%). cancer insurance (31%). In addition. for all expenses). Only 8% of organizations reported offering this type of plan. Dependents who were offered health care coverage included dependent grandchildren (39%). and 25% specifically offered in-vitro fertilization coverage. plans are thought of as more traditional health care plans. It is similar to a flexible spending account. chiropractic coverage (85%). Indemnity. These accounts offer companies a way to help employees manage their health care costs. This plan is thought of as being more restrictive because employees must use providers from a specific network of hospitals and physicians. critical illness insurance (21%). This plan can be attractive in that the premiums are typically lower for both the employer and the employee. the employee or both. The employer makes contributions for the employee to use for health care services. 30% of organizations covered infertility treatment (other than in-vitro fertilization). Contributions to HSA accounts can be made by the employer. allowing the employee to accumulate funds over time. supplemental accident insurance (44%). As family structures in our . and more than three-quarters (77%) offered vision insurance. Eleven percent of companies provided these accounts. such as co-payments. Sixteen percent of companies reported offering this type of plan. The maximum amount each eligible employee may contribute to these accounts is determined by the employer. 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. The vast majority of companies (94%) offered dental insurance to employees. mental health coverage (82%). long-term care insurance (31%). Almost three-quarters (72%) of organizations offered medical flexible spending accounts (Internal Revenue Code (IRC) Section 125.

More detailed information on this topic can be found through SHRM’s Customized Benchmarking Service at www.706 $6.068 Source: SHRM Health Care Benchmarking Database (2009) Source: SHRM Health Care Benchmarking Database (2009) .556 Mean Cost per employee $5.org /benchmarks.556. above $155. spend $8.629.026 Revenue per FTE also has an impact on the average health care costs. This is significantly higher than companies with revenue per FTE below $155. Revenue per FTE is a metric that is often used to measure productivity. which spend $5. 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. Larger organizations spend $8.629 $8. Average Health Care Cost per Employee (by Organization Staff Size) Overall Small (1–99 employees) Medium (100–499 employees) Large (500 or more employees) $7.038.10 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.775 for small.556.068 on health care costs per employee. according to the 2009 SHRM Health Care Benchmarking Database.shrm.556 Mean Revenue per FTE Below $155.026 per employee compared with $6.038 $6. Overall. the average cost for health care per employee is $7.and medium-sized organizations.775 $8. Companies with higher revenue per FTE. Average Health Care Cost per Employee (by Revenue per FTE) Revenue per FTE Above $155.706 and $6.

Over the past five years. The benefits offered by more organizations were HMO. larger companies were significantly more likely to offer most health care and welfare benefits.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. and 3% of organizations covered experimental or elective drug treatments. 25% offered health care coverage to retirees. mental health coverage and rehabilitation assistance. the only benefit offered by fewer organizations was longterm care insurance. While paid sick leave usually covers an employee’s entire salary. Publicly owned for-profit and governmental organizations were more likely to offer a number of these benefits. Rehabilitation assistance was the only health care and welfare benefit offered by more organizations in 2010 than in 2009. 14% offered other alternative/ complementary medical coverage. The following benefits were offered by fewer organizations in 2010 than in 2006: contraceptive coverage. laser-based vision correction coverage (19%). health care coverage for foster children. there were several increases and decreases in the number of HR professionals who reported that their organizations offered health care and welfare benefits. Compared with 2009. Other health care and welfare benefits offered included rehabilitation assistance (45%). Mental and Emotional Health Some companies offer health and welfare benefits that are directed toward employees’ mental and emotional well-being. procedures such as stomach stapling or gastric bypass surgery (31%). About a quarter (26%) of companies offered surcharges for spousal health care coverage. Other Health Care and Welfare Benefits Some employers include nontraditional healing methods among their organizations’ health and welfare benefits. hospital indemnity insurance. Almost one-third (31%) of organizations offered acupressure/acupuncture medical coverage. 17% reported that their organizations offered grief recovery programs and support groups. bariatric coverage for Health Care and Welfare Benefits by Organization Staff Size and Organization Sector Overall.to two-week absence. Compared with 2009. Three-quarters (75%) of organizations offered an EAP. and 3% offered subsidized cost of elder care. the only benefit offered by fewer organizations was longterm care insurance. and longterm disability usually goes into effect six weeks to three months after the illness or injury. 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. There were considerable differences by sector in what health care and welfare benefits were offered. An employee assistance program (EAP) is a confidential counseling program designed to assist employees with any problems that may distract them from their work. Short-term disability usually starts after a one. though few clear patterns emerged. short-term and long-term disability may cover only a portion of the individual’s salary. In addition. All results by organization staff size and organization sector are displayed in the appendix. . long-term care insurance and surcharges for spousal health care coverage. elective procedures coverage (any nonemergency surgical procedure other than laser-based vision correction) (7%) and gender reassignment surgery coverage (2%).

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 Prescription drug program coverage Dental insurance Mail-order prescription program Chiropractic insurance Preferred provider organization (PPO) Accidental death and dismemberment insurance (AD&D) Mental health coverage Vision insurance Long-term disability insurance Employee assistance program (EAP) Medical flexible spending account Short-term disability insurance Contraceptive coverage Rehabilitation assistance Supplemental accident insurance Health care premium flexible spending account Health care coverage for dependent grandchildren Domestic partner health care coverage (same-sex) Domestic partner health care coverage (opposite-sex) Health care coverage for foster children Health care coverage for part-time workers HMO (health maintenance organization) Acupressure/acupuncture medical coverage Bariatric coverage for weight loss Cancer insurance Long-term care insurance Infertility treatment coverage (other than in-vitro fertilization) Surcharges for spousal health care coverage 96% 93% 88% 81% 87% — 73% 73% — 71% 70% — 75% 35% 50% 50% 35% — — 28% 39% 51% 30% 8% 36% 43% 30% 36% 2007 95% 94% 87% 80% 87% — 73% 79% — 73% 70% — 74% 30% 49% 47% 38% — — 29% 41% 48% 29% 16% 35% 46% 30% 33% 2008 96% 94% 87% 81% 85% 81% 75% 78% 78% 75% 70% 69% 73% 33% 47% 46% 36% 36% 36% 30% 39% 42% 31% 21% 28% 45% 28% 37% 2009 96% 96% 91% 80% 81% 78% 80% 76% 77% 75% 71% 70% 66% 37% 40% 43% 37% 36% 37% 31% 35% 35% 28% 29% 33% 39% 30% 32% 2010 96% 94% 91% 85% 85% 82% 82% 77% 76% 75% 72% 71% 68% 45% 44% 43% 39% 38% 37% 37% 37% 33% 31% 31% 31% 31% 30% 26%          Differences between 2006 and 2010* Differences between 2009 and 2010* continued on page 13 .

B Starting in 2010.” 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). Blank cells in the last two columns indicate that no statistically significant differences were found.” This change accounts for much of the drop starting in 2010. 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 In-vitro fertilization coverage Retiree health care coverage Critical illness insuranceA Point of service (POS) plan Intensive care insurance B 2007 27% 35% — — — 27% — 30% 15% 11% 19% 19% 19% 12% 11% 18% — 6% 9% 6% — — 38% 40% 2008 26% 32% — 26% — 25% — 24% 16% 12% 12% 17% 18% 8% 9% 12% — 5% 5% 5% 4% — 37% 38% 2009 23% 26% — 26% — 23% 19% 17% 15% 12% 12% 18% 16% 9% 8% 7% 5% 6% 6% 3% 3% 1% 34% 35% 2010 25% 25% 21% 21% 19% 19% 19% 18% 17% 17% 16% 15% 14% 11% 9% 8% 7% 7% 6% 3% 3% 2% — — Differences between 2006 and 2010* Differences between 2009 and 2010* 28% 29% — — — 29% — 23% 18% 12% 17% 15% 20% 9% 9% 15% — 4% 8% 4% — — 39% 39% Hospital indemnity insurance Laser-based vision correction coverage Wholesale generic drug program for injectable drugs Grief recovery program Support groups Consumer-directed health care plan (CDHP) Pharmacy management program Alternative/complementary medical coverage Health savings account (HSA)C Exclusive provider organization (EPO) Indemnity plan Elective procedures coverage Employer-matched contributions to health savings accountC Health reimbursement account (HRA)C Experimental/elective drug coverage Subsidized cost of elder care Gender reassignment surgery coverage Critical illness insuranceA Intensive care insurance B  * Indicates a significant change from 2009 to 2010 or from 2006 to 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). Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. 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). Source: 2010 Employee Benefits (SHRM.

the jury is still out. There are some who think there will be more government interference in some areas of health insurance.14 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy ExPERT Q & A Mike Aitken Director.S. For example. for example. Government Affairs. and HR professionals will need to look at their plans to see how they stack up. but for employers that want to continue to provide the kinds of benefits they have been providing for years. in both educating other members of their organizational leadership team and answering the questions of employees. In particular. Though we think the Patient Protection and Affordable Care Act did not go far enough in encouraging these kinds of cost savings. 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. 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.and publicbased system that existed before. A: Right away. HR professionals do their jobs and on the profession itself? Because it is going to be phased in over the number of years. 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. Many HR professionals remain concerned that it does not do enough to bend the “cost curve” for employers and employees. From a strategic standpoint. There are a number of different views. Q: What impact might the new law have on companies’ ability to help limit health care expenditures? One of the concerns we had during the development of the legislation was that it did not do enough to control costs. SHRM Q: What do you think will be the most immediate impact of the health care legislation for HR professionals? effective as a public option in creating competition within states. and with so many people under 30 lacking health insurance. employers that have early open enrollment periods will need to consider very soon what these changes mean for their health care benefits plans. There is going to be an increased role for HR throughout this process. Q: Consumer-directed health care has been growing in the United States. and this is what it will remain after. Others think that the health insurance cooperatives will not be as A: A: . this component alone could have big implications. Part of the recovery act enacted in 2009 provided infrastructure for health IT network. this law will be a focus for HR from a tactical standpoint for years to come. 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. This means there will be a strong communications responsibility for HR in educating employees and managing expectations. speak to their counsel and consider how these changes will influence their business down the line. A: Q: What effect do you think the law will have on the way U. 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. There were not a lot of provisions for dealing with medical malpractice reform. How will the new law affect efforts to put workers in control of their health choices and expenditures? One of our issues had been the need for greater transparency and more information on health outcomes. employers and HR professionals will need to take a close look at their health care design. it may not make such a big difference. Overall. A: Q: How will the new law affect the relationship between employer and employee over time? Between government and the business world? The bill maintains the blend of employer. 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 (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. D For example. To get a complete picture of benefits and coverage. aerobics. (2) the percentage of organizations that offered the benefit but had plans Table B-1 Preventive Health and Wellness Benefits Offer the benefit Wellness resources and information On-site seasonal flu vaccinations Wellness programs 24-hour nurse lineA CPR/first aid training Health screening programs Health fairs Wellness newsletter/column Smoking cessation program On-site H1N1 flu vaccinations Fitness center membership subsidy/reimbursement Health and lifestyle coachingC Preventive programs specifically targeting employees with chronic health conditions Weight-loss program Rewards or bonuses for achieving or completing certain health and wellness goals/programs On-site fitness center On-site blood pressure machine Nutritional counseling On-site fitness classesD Health care premium discount for getting an annual health risk assessment Massage therapy services at work On-site sick room Health care premium discount for not using tobacco products On-site medical clinic Stress-reduction program Health care premium discount for participating in a wellness program Fitness equipment subsidy/reimbursement On-site nap room Health care premium discount for participating in a weight-loss program (n = 534) * Less than 1%. C Used to help employees change and better manage their health habits. A Available to help employees make more informed health care decisions. cholesterol. etc.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. respondents indicated whether Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months 0% 0% 0% 6% 6% 1% 8% 6% * 0% 7% 6% 2% 1% 3% 4% 0% 9% 9% 2% 2% 0% 3% 15% 8% 2% 13% 0% 0% Do not offer the benefit but have plans to do so within the next 12 months 5% 1% 5% 1% 3% 6% 7% 6% 5% 4% 4% 8% 6% 5% 9% 2% 1% 3% 1% 6% 2% 1% 4% 2% 4% 6% 2% 0% 4% 75% 68% 59% 56% 55% 43% 42% 41% 39% 35% 33% 33% 33% 30% 28% 21% 20% 18% 14% 12% 12% 12% 11% 10% 10% 9% 5% 5% 4% . etc. Source: 2010 Employee Benefits (SHRM. 2010) B to reduce or eliminate the benefit within the next 12 months. yoga. B For example. glucose.

medical clinics (10%) and nap rooms (5%). There are many health problems associated with excess weight and other types of preventable and chronic conditions. nutritional counseling (18%). According to the U. 9% offered discounts for participating in a wellness program.S. 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. and 59% of organizations offered wellness programs. Preventable and Chronic Conditions Obesity is a growing health concern in the United States. Department of Health and Human Services. 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). These conditions affect the health and well-being of employees and also have a significant economic impact on businesses. There were no significant changes in these benefits from 2009 . CPR/first aid training (55%) and an on-site blood pressure machine (20%). 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. 12% of offered massage therapy services for employees at the office. By preventing or lessening the incidence of health conditions. Preventive Health and Wellness Incentives More than one-quarter (28%) of organizations offered rewards or bonuses for achieving or completing certain health and wellness activities. 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%). and 41% had a wellness newsletter/column. Less commonly offered benefits included on-site sick rooms (12%).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. Some organizations offer health care discounts to employees for participating in health-related assessments or programs. Other Preventive Health and Wellness Benefits Other types of preventive health and wellness benefits offered by organizations included 24-hour nurse line (56%). Three-quarters (75%) of companies provided wellness resources and information. health and lifestyle coaching (33%). companies an estimated $13 billion per year. As the costs of health care continue to spiral upward. and 4% provided health care premium discounts for participating in a weight-loss program. obesity alone costs U. employees and employers are searching for ways to keep these costs under control and as manageable as possible. 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%). In addition. on-site fitness centers (21%). 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.3 Organizations are attempting to combat these issues with subsidies or reimbursements for fitness center memberships (33%). 75% of companies provided wellness resources and information. weightloss programs (30%). the companies hope to save on long-term health costs. Massage therapy can be a great health maintenance tool that aids in stress reduction.S. Forty-two percent of companies offered health fairs. and 59% of organizations offered wellness programs. 11% provided a discount for not using tobacco products. Twelve percent of organizations provided health care premium discounts for getting an annual health risk assessment. This may be especially beneficial for employees who work in a very stressful work environment.

larger organizations were more likely than smaller organizations to offer many preventive health Table B-2 and wellness benefits.” Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. 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. Preventive Health and Wellness Benefits (by Year) 2006 2007 2008 2009 2010 Differences between 2006 and 2010* Differences between 2009 and 2010* Wellness resources and information On-site seasonal flu vaccinationsA Wellness programs 24-hour nurse line CPR training/first aid Health screening programs Health fairs Wellness newsletter or column Smoking cessation program On-site H1N1 flu vaccinationsA Fitness center membership subsidy/reimbursement Health and lifestyle coaching Preventive programs specifically targeting employees with chronic health conditions Weight-loss program Rewards or bonuses for achieving or completing certain health and wellness goals/programs On-site fitness center On-site blood pressure machine Nutritional counseling On-site fitness classes Health care premium discount for getting an annual health risk assessment Massage therapy services at work On-site sick room Health care premium discount for not using tobacco products On-site medical clinic Stress-reduction program Health care premium discount for participating in a wellness program Fitness equipment subsidy/reimbursement On-site nap room Health care premium discount for participating in a weight-loss program On-site vaccinationsA — — — — 57% 49% — — 39% — 37% — — 29% — 22% — — — — 14% — — — 19% — — — 65% — — — — 55% 47% — — 40% — 30% — 31% 32% — 25% — — 15% 12% 13% — 10% — 15% 10% — — 62% 72% — 58% 50% 55% 41% 44% 40% 40% — 36% 33% 30% 31% 23% 21% 17% 20% 15% 11% 14% — 8% — 14% 9% 6% 5% 67% 72% — 59% 50% 53% 38% 44% 41% 39% — 35% 33% 30% 30% 23% 21% 18% 19% 12% 10% 12% 8% 8% 5% 11% 8% 4% 4% 4% 64% 75% 68% 59% 56% 55% 43% 42% 41% 39% 35% 33% 33% 33% 30% 28% 21% 20% 18% 14% 12% 12% 12% 11% 10% 10% 9% 5% 5% 4% —  * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. “on-site vaccinations” was separated into “on-site seasonal flu vaccinations” and “on-site H1N1 flu vaccinations. Source: 2010 Employee Benefits (SHRM. Blank cells in the last two columns indicate that no statistically significant differences were found. Preventive Health and Wellness Benefits by Organization Staff Size and Organization Sector Again. A Starting in 2010.2010 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. All results by organization staff size and organization sector are displayed in the appendix. 2010) .

followed by Roth 401(k) savings plans (28%). defined contribution retirement plans (92%) were most common type of plan offered. or no amount. H Allows users to borrow up to $50. 2010) . B Allows participants to borrow from their retirement savings. G Reduced schedule and/or responsibilities prior to full retirement. C A fixed blend of bonds and stocks. however. and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. to the employee’s individual account. F Provides retirees with guaranteed payment based on years of service and pay. through use of a debit card. To get a complete picture of benefits and coverage. E New employees enrolled unless they opt out. these plans are not required to be funded and can be lost if the organization goes bankrupt. Overall. the employer states that it will contribute a fixed amount. 11% offered supplemental executive retirement plans (SERPs). (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months.000 or 50% of the value of their retirement savings. 403(b) or similar type plan. respondents indicated whether any aspect of any company-held plan included these particular benefits. In addition.4 retirement plan. whichever is less. The employee bears the investment risk in these plans since the value of the account’s investments may decrease over Retirement and Financial Planning Many companies offer retirement plans to help employees plan for their financial future. A 401(k).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. Ninetyseven percent of companies offered at least one Table C-1 Retirement Savings and Planning Benefits Offer the benefit Defined contribution retirement planA Employer match for defined contribution retirement plan Defined contribution plan loansB Balanced fundsC Target-date retirement funds Individual investment advice Automatic enrollment into defined contribution retirement planE Retirement planning services Roth 401(k) savings plan Defined benefit pension planF Automatic escalation of salary deferral amounts for defined contribution plans Supplemental executive retirement plan (SERP) Cash balance pension plan Formal phased retirement programG 401(k) debit cardH D Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months 5% 10% 0% 5% 5% 6% 0% 4% 0% 14% 0% 8% 6% 0% 0% Do not offer the benefit but have plans to do so within the next 12 months * 1% 0% 0% * 0% 2% 1% 2% * * * 0% 1% 0% 92% 72% 69% 60% 46% 40% 39% 39% 28% 27% 18% 11% 9% 6% 2% (n = 534) * Less than 1%. In defined contribution plans. traditional defined benefit pension plans (27%) and cash balance pension plans (9%). D Includes all funds that shift investments over time depending on the employee’s target retirement date. 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). Source: 2010 Employee Benefits (SHRM.

Nearly three-quarters (72%) of organizations provided an employer match on some or all of the employee’s contributions. Six percent reported offering a phased retirement program (a reduced schedule and/or responsibilities prior to full retirement). The Roth 401(k) is a retirement savings plan that combines some aspects of both the 401(k) and the Roth IRA. The benefit amount is calculated based on factors such as age. These loans allow participants to borrow from their retirement savings. For 2010. Defined benefit pension plans. 39% of organizations automatically enrolled employees into their defined contribution plans unless employees actively opted out.500 (plus an additional $5. Under the Roth 401(k). Table C-2 Retirement Savings and Planning Benefits (by Year) 2006 2007 2008 2009 2010 Differences between 2006 and 2010*  Differences between 2009 and 2010* Defined contribution retirement plan Employer match for defined contribution retirement plan Defined contribution plan loans Balanced funds Target-date retirement funds Individual investment advice Automatic enrollment into defined contribution retirement plan Retirement planning services Roth 401(k) savings plan Traditional defined benefit pension planA Automatic escalation of salary deferral amounts for defined contribution plans Supplemental executive retirement plan (SERP) Cash balance pension plan Formal phased retirement program 401(k) debit card 81% 74% — — — 48% 30% 52% — 48% — 18% 10% 13% — 83% 74% — — — 42% 32% 37% 16% 40% — 15% 7% 12% — 84% 75% 69% 59% 37% 40% 32% 38% 21% 33% — 11% 9% 6% — 90% 72% 69% 61% 39% 38% 35% 35% 24% 29% — 8% 6% 6% 1% 92% 72% 69% 60% 46% 40% 39% 39% 28% 27% 18% 11% 9% 6% 2%     * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. as their name suggests. 2010) . A Starting in 2007. an employee can contribute $16.” Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. earnings and length of service. though they look like a defined contribution plan in that employees have and can see their individual account balances. Source: 2010 Employee Benefits (SHRM. offering older workers a way to ease into retirement while passing along institutional knowledge to others. While these programs do not directly contribute to employees’ retirement savings. employees can decide to contribute funds on a post- tax elective deferral basis. Organizations also offered financial planning benefits such as individual investment advice (40%) and retirement planning services (39%). differ from defined contribution plans in that the employer promises to pay a certain benefit upon the employee’s retirement. and 1% offered 401(k) debit cards. 18% provided automatic escalation of salary deferral amounts for defined contribution plans.500 if an employee is 50 or older). they can help employees plan for a financially sound retirement as well as other major life goals. In addition. Blank cells in the last two columns indicate that no statistically significant differences were found. time. and 69% of organizations offered defined contribution plan loans. Cash balance pension plans (offered by 9% of organizations) are technically a type of defined benefit plan. “defined benefit retirement plan” was changed to “traditional defined benefit pension plan (provides retirees with guaranteed payment based on years of service and pay).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. Employers bear the investment risk in these plans since they are required to pay the promised benefit regardless of the plan’s investment performance. and 69% of organizations offered defined contribution plan loans.

The following benefits were offered by fewer organizations in 2010 than in 2006: individual investment advice (40% in 2010 compared with 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. 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. These results are displayed in the appendix. 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). . There were no significant changes in these benefits from 2009 to 2010. These funds shift investments over time depending on the employee’s target retirement date. 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. 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. The funds provide both income and capital appreciation while preventing excessive risk. Forty-six percent provided target-date retirement funds.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.

while 7% offered low. (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months. Eighteen percent offered loans to employees for emergency or disaster assistance. and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. respondents indicated whether any aspect of any company-held plan included these particular benefits. Finally. 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.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.or no-interest loans for non-emergency situations. To get a complete picture of benefits and coverage. 19% provided payroll Table D-1 Financial and Compensation Benefits Offer the benefit Payroll deductions On-site parking Life insuranceA Business cell phone or handheld device for personal use Undergraduate educational assistance Life insurance for dependents Incentive bonus plan (executive) Graduate educational assistance Automobile allowances for business use of personal vehicles Incentive bonus plan (nonexecutive) Employee referral bonus Shift premiums Employee discounts on company services Credit union Donations for participation in charitable events Full flexible benefits planB Spot bonusC Financial planning services Employee computer purchase discounts (not a loan) Sign-on bonus (executive) Accelerated death benefits Accident insuranceE Company-owned car for employee use Matching charitable contributions Payroll advances Loans to employees for emergency/disaster assistance D Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months 6% 7% 7% 8% 7% 6% 12% 7% 6% 12% 11% 8% 6% 6% 13% 4% 9% 5% 3% 10% 6% 6% 11% 12% 9% 8% Do not offer the benefit but have plans to do so within the next 12 months * 0% * * 1% 1% 1% 1% 0% 1% 1% * 0% 1% * 1% 1% * * * 0% * 1% 0% * 93% 90% 87% 62% 62% 58% 54% 56% 49% 46% 41% 41% 38% 36% 34% 30% 30% 28% 26% 26% 25% 24% 23% 23% 19% 18% continued on page 22 . 28% of companies offered financial planning services. Credit unions often offer lower interest rates and fees than traditional banks or financial institutions.

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. Source: 2010 Employee Benefits (SHRM. Insurance Eighty-seven percent of organizations offered life insurance to employees. some organizations offered benefits to encourage these employees by providing transit subsidies (11%) or carpooling subsidies (5%). workers drive to work. and 24% offered accident insurance (separate from travel accident insurance). These benefits help reduce the number of vehicles on the road and the environmental impact of commuting. 2010) . 7% offered parking subsidies and 49% reported providing automobile allowance/expenses. 58% offered life insurance for dependents.5 A vast majority (90%) of organizations offered on-site parking. B Ability to select from a variety of benefits. E Separate from travel accident insurance. and 9% offered check-cashing services on site. The U.6 According to the survey results. advances.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. C Unscheduled bonus for good performance. The Census Bureau also reports that 12% of employees carpool to work and 5% take public transportation. they may also help lower stress levels of employees who would Table D-1 Financial and Compensation Benefits (continued from page 21) Offer the benefit Scholarships for members of employees’ families Credit counseling service Sign-on bonus (nonexecutive) Retention bonus (executive) Qualified transportation spending account Stock purchase plan Retention bonus (nonexecutive) Transit subsidy Auto insurance program Incentive stock options (ISOs) On-site check cashing Loans for employees to purchase personal computers Low-/no-interest loans to employees for non-emergency situations Parking subsidy Non-qualified stock options (NQSOs or NSOs) Carpooling subsidy Free computers to employees for personal use Educational loans for members of employees’ families Free or discounted home Internet service Personal tax services 17% 16% 16% 14% 12% 12% 11% 11% 10% 10% 9% 7% 7% 7% 6% 5% 5% 3% 3% 2% Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months 9% 7% 14% 7% 5% 14% 5% 7% 6% 8% 9% 15% 8% 8% 6% 0% 0% 14% 0% 0% Do not offer the benefit but have plans to do so within the next 12 months 0% * * * * * 1% * 1% * 0% * * * 0% * 0% 0% 0% 0%ª (n = 534) * Less than 1%.S. Commuter Benefits Some organizations offer benefits to offset the costs employees incur in commuting to and from the office. Roughly one out of 10 organizations (12%) offered qualified transportation spending accounts. A Does not pertain to employee-paid supplemental insurance. 25% offered accelerated death benefits for financial assistance in the case of a terminal illness.S. Census Bureau estimates that 88% of U. D For terminal illnesses.

companies offered a number of other types of supplemental compensation. and therefore it helps both recruitment and retention. 58% of organizations offered some form of incentive bonus plans—54% offered the plan to executive employees and 46% offered it to nonexecutive employees. Almost twothirds of companies (62%) offered undergraduate educational assistance.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. 30% offered spot bonuses. educational assistance not only helps the employee but also benefits the employer by developing a more educated workforce. As with career development benefits. or unscheduled bonuses for exceptional performance. often at a discount and/ or through a direct deduction from their paychecks. As personal computer and Internet use becomes more ubiquitous. A sign-on bonus usually must be returned if the employee leaves the organization within a certain time frame. 10% offered incentive stock options. allowing employees to purchase shares of company stock. and 16% offered these bonuses to nonexecutive employees. These bonuses usually reward an employee for agreeing to stay with the company through a particular project or period of time. More than one-quarter (26%) of organizations offered sign-on bonuses to executive-level employees. Twelve percent of organizations offered stock purchase plans. Forty-one percent of companies offered employee referral bonuses to encourage current employees to refer others to the organization.7 Finally. 14% of companies offered specific retention bonuses to executive-level employees. Finally.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. result in additional compensation for employees. and 6% provided non-qualified stock options. Referral bonuses can both expand the applicant pool and potentially reduce recruiting costs. The most commonly offered type of bonus was an incentive bonus plan. 23% offered company-owned vehicles for employee use. For example. 62% offered a business cell phone or handheld device to employees for personal use. and they tend to be one of Technology Discounts Many organizations offer free or discounted technological services or devices for employees to use. Fortyone percent offered shift premiums to workers who work outside of the traditional nine-to-five office hours. companies are offering benefits . Educational Assistance Some companies provided educational assistance to the dependents of their employees. Incentive bonus plans can promote high performance because the bonus amount is usually tied directly to company and/or individual performance. and 56% offered graduate educational assistance. the most effective recruiting strategies available to companies. The financial effects of rising gas prices may make transit and carpooling subsidies even more valued benefits in the future. 17% of organizations provided educational assistance to members of employees’ families in the form of scholarships. Supplemental Compensation In addition to bonuses. In addition. if met. Monetary Bonuses Many organizations supplement employees’ base pay with some type of monetary bonuses. Sign-on bonuses are bonuses provided to employees when they agree to join the company. wherein the organization lays out criteria that. In addition. Overall.467. 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. and 10% offered an auto insurance program to employees. and 11% offered them to nonexecutive employees. A recent SHRM study revealed that the maximum reimbursement allowed for tuition/education expenses is on average $3.

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. there were several decreases in the number of organizations offering financial and compensation benefits. 2006 Payroll deductions On-site parking Life insurance Business cell phone or handheld device for personal use Undergraduate educational assistance Life insurance for dependents Incentive bonus plan (executive) Graduate educational assistance Automobile allowances for business use of personal vehicles Incentive bonus plan (nonexecutive) Employee referral bonus Shift premium Employee discount on company services Credit union Donations for participation in charitable events Full flexible benefits plan 95% 94% 92% 48% 66% 65% 62% 64% 60% 49% 48% 47% 45% 46% — — 2007 95% 91% 92% 53% 68% 65% 60% 65% 49% 47% 51% 46% 36% 46% — 37% 2008 94% 90% 92% 65% 66% 63% 54% 61% 52% 47% 54% 40% 39% 43% — 24% 2009 93% 90% 91% 62% 63% 58% 50% 59% 51% 45% 52% 38% 38% 36% 32% 28% 2010 93% 90% 87% 62% 62% 58% 54% 56% 49% 46% 41% 41% 38% 36% 34% 30% Differences between 2006 and 2010* Differences between 2009 and 2010*      continued on page 25 . company-owned car for employee use. The only benefit that significantly increased from 2009 was accident Table D-2 Financial and Compensation Benefits (by Year) Financial and Compensation Benefits by Organization Staff Size and Organization Sector Large and medium-sized organizations were most likely to offer many financial and compensation benefits. donation for participating in charitable events (34%). According to the survey respondents. Other Financial and Compensation Benefits Other financial benefits organizations provided were employee discounts on company services (38%). Employee referral bonus and spot bonus were the only financial and compensation benefits offered by fewer organizations in 2010 compared with 2009. accident insurance. insurance (24% in 2010 compared with 16% in 2009). Compared with 2006. matching charitable contributions (23%) and credit counseling services (16%). matching charitable contributions. these benefits included employee computer purchase assistance or discounts (26%).24 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy that help employees manage the associated costs. credit union. full flexible benefits plans (30%). Overall. The following benefits were offered by fewer organizations in 2010 than in 2006: accelerated death benefits. graduate educational assistance. publicly owned for-profit organizations were significantly more likely to offer these benefits. business cell phone or handheld device for personal use was offered by more organizations in 2010. Employee referral bonus and spot bonus were the only financial and compensation benefits offered by fewer organizations in 2010 compared with 2009. loans for employees to purchase personal computers (7%). employee computer purchase discounts. Over the last five years. free computers for personal use (5%) and free or discounted Internet service (3%). sign-on bonuses (executive) and spot bonuses. automobile allowances for business use of personal vehicles.

“stock options” was separated into “incentive stock options” and “non-qualified stock options.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) 2006 Spot bonus Financial planning services Employee computer purchase discounts (not a loan) Sign-on bonus (executive) Accelerated death benefits Accident insurance Company-owned car for employee use Matching charitable contributions Payroll advances Loans to employees for emergency/disaster assistance Scholarships for members of employees’ families Credit counseling service Sign-on bonus (nonexecutive) Retention bonus (executive) Qualified transportation spending account Stock purchase plan Retention bonus (nonexecutive) Transit subsidy Auto insurance program Incentive stock options (ISOs)A On-site check cashing Loans for employees to purchase personal computer Low-/no-interest loans to employees for non-emergency situations Parking subsidy Non-qualified stock options (NQSOs or NSOs)A Carpooling subsidy Free computer to employees for personal use Educational loans for members of employees’ families Free or discounted home Internet service Personal tax services Stock optionsA 41% — 37% 34% 34% 37% 31% 31% — — 19% — 24% 16% 18% 20% 10% 13% 14% — 10% 7% — 10% — 7% 7% 6% 11% 3% 26% 2007 40% — 35% 30% 30% 23% 28% 27% — 24% 20% — 24% 17% 11% 16% 13% 16% 13% — 11% 8% 7% 12% — 8% 5% 5% 11% 5% 24% 2008 38% — 33% 31% 22% 18% 25% 25% — 19% 20% 13% 24% 17% 15% 19% 14% 13% 15% — 11% 6% 9% 11% — 5% 6% 3% 9% 3% 19% 2009 38% 28% 29% 27% 23% 16% 27% 19% 18% 19% 17% 10% 21% 11% 13% 15% 10% 13% 14% — 8% 5% 10% 10% — 6% 5% 2% 6% 3% 16% 2010 30% 28% 26% 26% 25% 24% 23% 23% 19% 18% 17% 16% 16% 14% 12% 12% 11% 11% 10% 10% 9% 7% 7% 7% 6% 5% 5% 3% 3% 2% —          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. Source: 2010 Employee Benefits (SHRM. 2010) . A Starting in 2010.” Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit.

sick leave and personal days into one comprehensive plan.10 During . Personal days may be used by employees for instances such as birthdays. Paid Vacation Plans Eighteen percent of organizations offered a paid vacation cash-out option. from vacation and personal days to sabbatical programs and military leave. Eleven percent of companies offered a time bank of sick leave. 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). and 15% offered a time bank of paid time off. By offering this benefit. Under these plans. To get a complete picture of benefits and coverage. Paid Personal Leave and Floating Holidays Paid personal leave provides employees with paid leave to use as they see fit. Family and Medical Leave Act (FMLA) 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. respondents indicated whether any aspect of any company-held plan included these particular benefits. wherein employees donate paid time off to a general pool that can then be used by other workers. paid bereavement leave (89%) and paid jury duty above what is required by law (68%).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. companies recognize the need for employees to take time off for purposes other than illness or vacation. Overall. religious purposes and mental health days. 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. wherein employees donate vacation leave to a general pool that can then be used by other workers. parent or child. 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. 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. 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. which allows employees to “buy” additional vacation days through a payroll deduction. 7% provided a paid sick leave cash-out option. In addition. and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. employees have more freedom and flexibility in managing their leave. The most commonly offered leave benefits were paid holidays (97%). Five percent reported offering a vacation purchase plan. 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. Paid Time Off Plans A paid time off plan combines traditional vacation time. Nineteen percent of organizations offered a paid time off cash-out option. and 17% indicated that their organizations offered a time bank of vacation leave. Forty-three percent of organization offered paid floating holidays.9 Paid Sick Leave 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. Floating holidays allow employees a certain number of days to be used throughout the year for holidays of their choice.

A Sick. F Donating sick leave to other employees. D Other than what is covered by short-term disability or state law. E Donating vacation leave to other employees. Source: 2010 Employee Benefits (SHRM. B Other than personal days. C Beyond what may be required by law.2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 27 Table E-1 Paid Leave Benefits Offer the benefit Paid holidays Paid bereavement leave Paid jury duty above what is required by law Paid time off planA Paid vacation plan Floating holidays B Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months 1% 1% 2% 2% 1% 1% 1% 1% 1% 3% 2% 3% 2% 2% 1% 7% 3% 1% 0% 2% 1% 1% 0% 1% 3% 5% 0% 2% 3% 3% 4% 8% 17% Do not offer the benefit but have plans to do so within the next 12 months 0% * * 0% 0% 0% 0% * 0% * * 1% * * * 0% 0% 1% * * 1% * * * * * * 0% 0% 0% * * 0% 97% 89% 68% 47% 44% 43% 36% 29% 24% 22% 20% 20% 19% 19% 18% 17% 17% 17% 17% 17% 17% 16% 16% 15% 11% 11% 11% 10% 7% 7% 5% 4% 1% Paid sick leave plan Paid personal day(s) Paid family leave Paid military leaveC Family leave above required federal FMLA leave 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 Paid vacation cash-out option Paid maternity leaveD Paid paternity leave Paid time off for volunteering Parental leave above federal FMLA leave Parental leave above state FMLA leave Time bank of vacation leave Paid adoption leave Unpaid sabbatical program Time bank of paid time off Elder care leave above federal FMLA leave Elder care leave above state FMLA leave Time bank of sick leaveF Paid day off for employee’s birthday Emergency flexibilityG Paid sick leave cash-out option Vacation purchase planH Paid sabbatical program Company-paid time off for group vacations (n = 534) * Less than 1%. vacation and personal days all in one plan. 2010) E . G Fixed number of days off with pay for emergencies. H Payroll deduction.

some companies are forced to deal with employees who are away from the office on active duty.gov/esa/whd/fmla. All results by organization staff size and sector are displayed in the appendix. Paid Leave Benefits by Organization Staff Size and Organization Sector Overall. There were no significant changes in these benefits from 2009 to 2010. There were no significant differences in these benefits by profit status. . larger organizations were significantly more likely to offer paid leave benefits. a paid day off for the employee’s birthday (10%). Twenty percent of organizations offered family leave above the federal FMLA requirements.28 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy this leave. Some states have additional FMLA requirements. but 24% of organizations did offer paid family leave. and 11% reported offering elder care leave above federal and state FMLA requirements. Governmental organizations were more likely to offer many of these benefits. paid sabbatical programs (4%) and company-paid time off for group vacations (1%). Paid Leave Benefits Over the Past Five Years Table E-2 shows the percentages of companies offering these paid leave benefits from 2006 through 2010. 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. 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). Twentytwo percent offered paid military leave beyond what may be required by law (a small number of states have paid military leave requirements). unpaid sabbatical programs (16%). emergency flexibility (fixed number of days off with pay for emergencies) (7%). Other Leave Benefits Other types of leave offered by companies included paid time off to serve on the board of a community group or professional association (20%). Federal law does not require FMLA leave to be paid. 17% reported offering parental leave above federal and state FMLA requirements. In addition.dol. and 19% offered family leave above the state FMLA requirements. Leave for New Parents There are also some paid leave benefits available to new parents. the employee retains his or her benefits. paid time off for volunteering (17%). 16% offered paid adoption leave. In addition. Military Leave As the conflicts in Iraq and Afghanistan continue. Information about the FMLA can be found at www.

paid sick leave plan and/or paid personal leave. 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. Blank cells in the last two columns indicate that no statistically significant differences were found. 2010) . Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. Source: 2010 Employee Benefits (SHRM.2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 29 Table E-2 Paid Leave Benefits (by Year) 2006 Paid holidays Paid bereavement leave Paid jury duty above what is required by law Paid time off planA Paid vacation planA Floating holidays Paid sick leave planA Paid personal daysA Paid family leave Paid military leave Family leave above required federal FMLA leave 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 Paid maternity leave Paid paternity leave Paid time off for volunteering Parental leave above federal FMLA Parental leave above state FMLA Time bank of vacation leave Paid adoption leave Unpaid sabbatical program Time bank of paid time offA Elder care leave above federal FMLA Elder care leave above state FMLA Time bank of sick leaveA Paid day off for employee’s birthday Emergency flexibility Paid sick leave cash-out optionA Vacation purchase planA Paid sabbatical program Company-paid time off for group vacations A A 2007 97% 90% — — — — — — 33% 29% 27% — 24% — — 18% 17% — 21% 20% 22% 20% 16% — 16% 14% 16% 8% — — 7% 5% 6% 2008 97% 90% — — — — — — 25% 29% 25% — 22% — — 15% 13% 18% 21% 19% 21% 15% 13% — 13% 12% 13% 8% 6% — 8% 5% 2% 2009 97% 90% 62% 42% 47% 45% 39% 31% 25% 24% 22% — 20% — — 14% 15% 15% 17% 15% 20% 15% 12% — 11% 11% 16% 8% 6% — 8% 5% 1% 2010 97% 89% 68% 47% 44% 43% 36% 29% 24% 22% 20% 20% 19% 19% 18% 17% 17% 17% 17% 17% 17% 16% 16% 15% 11% 11% 11% 10% 7% 7% 5% 4% 1% Differences between 2006 and 2010* Differences between 2009 and 2010* 98% 91% — — — — — — 32% 31% 27% — 25% — — 12% 13% — 20% 19% 18% 16% 22% — 14% 13% 14% 9% — — 9% 5% 7%  Paid vacation cash-out optionA * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. A Starting in 2009.

G An on-site or near-site center. B Program that provides employees with the names of elder care providers. (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months. K Provides an opportunity for employees to speak directly with elder care experts about the many types of elder care services.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.11 Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months 6% 0% 0% 1% 1% 0% 3% 0% 6% 3% 5% 5% 5% 5% 7% 6% 8% 0% 0% 0% 0% 0% 0% Do not offer the benefit but have plans to do so within the next 12 months 1% 0% 1% * 1% 1% * 0% * 0% * 0% 0% 0% 0% 1% * 0% 0% * 0% * 0% 72% 30% 28% 17% 15% 13% 13% 11% 9% 5% 4% 4% 4% 4% 3% 3% 2% 1% 1% 1% 1% 1% 1% Consortium child care centerJ Elder care assisted living assessments Elder care in-home assessments Foster care assistance On-site elder care fairsK (n = 534) * Less than 1%. 2010) . I Children under one year of age are allowed to come to work with a parent on a regular basis. To get a complete picture of benefits and coverage. E An on-site or near-site center. Source: 2010 Employee Benefits (SHRM. respondents indicated whether any aspect of any company-held plan included these particular benefits. D Lactation consulting and education. C For an unexpected event. H For an unexpected event. A Program that provides employees with the names of child care providers. F Provides counseling services to seniors and their families. J An on-site or near-site center sharing the costs and responsibilities with several companies. and Table F-1 Family-Friendly Benefits Offer the benefit Dependent care flexible spending account Bring child to work in emergency On-site lactation/mother’s room Child care referral serviceA Domestic partner benefits for same-sex partners (not including health care coverage) 529 plan Domestic partner benefits for opposite-sex partners (not including health care coverage) Elder care referral serviceB Adoption assistance On-site vaccinations for infants/children Access to backup child care servicesC Lactation support servicesD Subsidized child care centerE Geriatric counselingF Nonsubsidized child care centerG Parenting workplace seminars Access to backup elder care servicesH Babies at work I (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months.

Elder Care Benefits According to national research. Again. These types of benefits. elder care benefits. individuals in slightly more than one out of four U.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. Thirty percent of companies allowed employees to bring their children to work in a child care emergency. elder care assisted living assessments (1%). 17% of organizations offered some form of domestic partner benefits other than health care.12 child care benefits are an important recruiting and job satisfaction driver for working parents. 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. organizations offered a number of other benefits that pertained to employees’ dependents. Less commonly offered elder care benefits included geriatric counseling (4%). 9% of organizations offered adoption assistance and 1% provided foster care assistance to their employees. Dependent care flexible spending accounts can be used to offset the cost of both child care and elder care. and 1% allowed parents to bring their babies to work on a regular basis. Overall. adoption and foster care assistance. and some organizations offered elder care options similar to child care benefits. 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. subsidized child care center (4%). Dependent Care Educational Assistance Some companies provide educational assistance to the dependents of their employees. access to backup elder care services in the case of an unexpected event (2%). These accounts are popular with employees since the tax benefit offsets some of the expenses of dependent care. Fifteen percent of organizations offered same-sex domestic partner benefits (excluding health care). were more commonly offered than costlier benefits such as access to backup child care services13 (4%). . which is a center sharing the costs and responsibilities with several companies. which help the employee at a minimal cost to the organization. and 4% provided lactation support services. and 4% provided lactation support services. households are involved in the care of an adult. Thirteen percent of organizations provided 529 plans—tax-advantaged savings plans designed to encourage saving for future college costs. 28% of companies had an on-site lactation/ mother’s room. the elderly or children with special needs. Other Family-Friendly Benefits In addition to child care benefits. Three out of four organizations (72%) offered this benefit. nonsubsidized child care center (3%) and consortium child care center (1%). Domestic Partner Benefits Overall. which 11% of organizations made available to employees.S. Other family-friendly benefits included on-site vaccinations for infants/children (5%) and parenting workplace seminars (3%). elder care in-home assessments (1%) and on-site elder care fairs (1%). Adoption and Foster Care Assistance According to responding HR professionals.14 Many of these individuals are part of the “sandwich” generation— caring for young children and elderly relatives. 17% offered a child care referral service. and 13% provided opposite-sex domestic partner benefits (excluding health care). the most frequently offered benefit of this type was an elder care referral service. 29% of companies provided benefits to support mothers: 28% of companies had an on-site lactation/mother’s room.

elder care referral service and foster care assistance. 2010) . It is possible that smaller organizations might be less formal and are therefore able to be more accommodating in this situation. Family-Friendly Benefits by Organization Staff Size and Organization Sector Large organizations were most likely to offer many family-friendly benefits. 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. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. the ability to bring a child to work in an emergency was offered by more organizations in 2010. which was more likely to be offered by small (38%) and medium (31%) organizations than by large (21%) ones. Table F-2 Family-Friendly Benefits (by Year) 2006 Dependent-care flexible spending account Bring child to work in emergency On-site lactation/mother’s room Child care referral service Domestic partner benefits for same-sex partners (not including health care coverage) 529 plan Domestic partner benefits for opposite-sex partners (not including health care coverage) Elder care referral service Adoption assistance On-site vaccinations for infants/children Access to backup child care services Lactation support services Subsidized child care center Geriatric counseling Nonsubsidized child care center Parenting workplace seminars Access to backup elder care services Babies at work Consortium child care center Elder care assisted living assessments Elder care in-home assessments Foster care assistance On-site elder care fairs 76% 22% — 22% — — — 26% 22% — — — — — — — — — — — — 11% — 2007 76% 29% — 21% — — — 22% 20% — 4% — — — — — 4% — — — — 10% — 2008 75% 31% 25% 18% 15% 14% 14% 20% 16% 3% 6% 6% 6% 3% 4% 4% 5% — 1% 2% 2% 6% 1% 2009 70% 29% 25% 13% 14% 14% 14% 11% 10% 3% 5% 5% 3% 2% 2% 2% 1% — 1% 1% 1% 2% 1% 2010 72% 30% 28% 17% 15% 13% 13% 11% 9% 5% 4% 4% 4% 4% 3% 3% 2% 1% 1% 1% 1% 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. Source: 2010 Employee Benefits (SHRM. Compared with 2006.32 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy The following benefits decreased from 2006 to 2010: adoption assistance. Publicly owned for-profit and governmental organizations were somewhat more likely to indicate their organizations offered family-friendly benefits. The only exception was a policy of bringing a child to work in an emergency. employees at large organizations were able to utilize these options instead. Blank cells in the last two columns indicate that no statistically significant differences were found.

55% of organizations offered some form of telecommuting: 44% of respondents reported that their organizations offered telecommuting on an ad-hoc basis. nursing mothers. 34% on a part- Nontraditional Scheduling Options Flexible working benefits are a cost-effective way to help employees balance their work and Table G-1 Flexible Working Benefits Offer the benefit Casual dress day (one day per week) FlextimeA Telecommuting on an ad-hoc basisB Break arrangementsC Mealtime flexD Casual dress (every day) Compressed workweekE Telecommuting on a part-time basis Casual dress (seasonal)F Shift flexibilityG Seasonal schedulingH Telecommuting on a full-time basis Job sharingI Alternating location arrangementsJ Results-only work environment (ROWE)K 57% 49% 44% 43% 39% 34% 34% 34% 23% 19% 17% 17% 13% 4% 1% Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months 7% 1% 2% 1% 1% 6% 1% 1% 8% 2% 2% 1% 4% 5% 0% Do not offer the benefit but have plans to do so within the next 12 months * 1% 0% * * * 1% 1% * * * * * 0% * (n = 534) * Less than 1%. F Allows casual dress for extended periods during the year (e.g.). 46% of employees cited the flexibility to balance work/life issues as a very important contributor to job satisfaction. A Allowing employees to choose their work hours within limits established by the employer. summer months.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. According to the SHRM 2010 Job Satisfaction research report. I Two or more employees share the responsibilities. H Employees work only a certain number of months per year.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. B Telecommuting in situations that may occur intermittently throughout the year or as a one-time event.g. 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. accountability and compensation of one full-time job.. holidays. To get a complete picture of benefits and coverage. employees who need breaks for health reasons such as diabetics. (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months. etc. respondents indicated whether any aspect of any company-held plan included these particular benefits. K Allowing employees to work wherever and whenever they wish as long as projects are completed on a timely basis.). 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. “snowbirds”).15 personal lives. G Allowing employees to coordinate with co-workers to adjust their schedules by trading. and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. Almost onehalf (49%) of organizations offered flextime. 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. which allows employees to select their work hours within limits established by the employer. J Employees work part-year in one location and part-year in a second location (e.g. In addition to flextime. Source: 2010 Employee Benefits (SHRM. 2010) . dropping or picking up shifts.

as were governmental organizations compared with other sectors.. 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. 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. 55% of organizations offered some form of telecommuting: 44% of respondents reported that their organizations offered telecommuting on an ad-hoc basis. 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. All results by organization staff size and sector are displayed in the appendix. Nineteen percent of organizations offered shift flexibility. 34% allowed casual dress every day. 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. where employees are allowed to coordinate with co-workers to adjust their schedules by trading. Telecommuting on a part-time basis was the only flexible working benefit offered by more organizations in 2010 than in 2006. employees appreciate the opportunity to wear more comfortable clothes. allowing employees to work part of the year in one location and the rest of the year in another location (e.34 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy time basis and 17% on a full-time basis. 34% on a part-time basis and 17% on a full-time basis. breaks. and 23% allowed seasonal casual dress. Casual Dress More than one-half (57%) of companies offered casual dress at least once a week. More than one-third (34%) of organizations offered compressed workweeks. The only significant decrease from 2006 was the percentage of companies that offered flextime (57% in 2006 compared with 49% in 2010). While many companies may consider casual dress part of their organizational culture as opposed to an employee benefit. dropping or picking up shifts. Other Flexible Working Benefits Other types of flexible working benefits offered by companies included seasonal scheduling (17%) and alternating location arrangements (4% ). Thirty-nine percent offered mealtime flex. Thirteen percent offered job sharing. allowing employees to work wherever and whenever they wish as long as projects are completed on a timely basis. accountability and compensation of one full-time job. Forty-three percent provided break arrangements that allow employees who generally can only take assigned breaks with more flexibility over when they take . which allows casual dress for extended periods during the year. Break Arrangements Some organizations offer a variety of benefits designed to provide employees more flexibility in deciding when they can take breaks. 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. in which two employees share the responsibilities. One percent of organizations had a results-only work environment (ROWE).g. snowbird employees—those who move from colder climates to warmer climates in the winter). There were no significant changes in these benefits from 2009 to 2010.

2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 35

Table G-2

Flexible Working Benefits (by Year)
2006 Casual dress day (one day per week) Flextime Telecommuting on an ad-hoc basis Break arrangements Mealtime flex Casual dress (every day) Compressed workweek Telecommuting on a part-time basis Casual dress (seasonal) Shift flexibility Seasonal scheduling Telecommuting on a full-time basis Job sharing Alternating location arrangements Results-only work environment (ROWE) 62% 57% 45% — — 38% 35% 26% — — — 19% 18% — — 2007 66% 58% 48% — — 37% 38% 33% — — — 21% 20% — — 2008 62% 59% 47% — 44% 38% 37% 35% — 26% — 21% 18% — — 2009 59% 54% 45% 43% 41% 36% 37% 34% — 21% 16% 19% 16% 4% 3% 2010 57% 49% 44% 43% 39% 34% 34% 34% 23% 19% 17% 17% 13% 4% 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.
x Managers should be open to a telework

x 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.

arrangement because it has the potential to increase employee performance.
x Managers should counsel employees about

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.

appropriate environments at home that will limit distractions and interruptions, so that both employees and organizations will reap the benefits of this work arrangement.
x 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.
x 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.
x Individuals who prefer to keep work and

nonwork lives separate experience more work/family balance when they telework less frequently.

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 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

Table H-1

Personal Services Benefits
Offer the benefit Direct deposit Professional development opportunitiesA Professional memberships Certification/recertification fees Professional license application or renewal fees Cross-training to develop skills not directly related to the job Free/discounted uniforms Food services/subsidized cafeteria Organization-sponsored sports teams Legal assistance/services On-site ATMs Executive club memberships Postal services for employees Mentoring programB Career counseling College/school selection/referralC Paycards Travel planning services Employer-sponsored personal shopping discounts English as a second language (ESL) classes Dry cleaning services Foreign language classesD Pet health insurance Prepared take-home meals Self-defense training Concierge services On-site haircuts 98% 90% 90% 71% 70% 49% 30% 22% 22% 20% 20% 19% 19% 17% 15% 11% 11% 10% 9% 8% 7% 7% 4% 3% 3% 2% 1% Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months 0% 8% 7% 7% 6% 8% 13% 8% 9% 6% 6% 12% 2% 5% 5% 4% 2% 9% 4% 9% 3% 11% 5% 7% 13% 0% 14% Do not offer the benefit but have plans to do so within the next 12 months * 1% 0% * * 1% 0% * * * * 0% * 2% 1% 0% 2% 0% 0% * 1% 1% 1% 0% * * *

(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)

Blank cells in the last two columns indicate that no statistically significant differences were found.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. In addition to furthering employees’ skill sets. preparing meals (22% offered food services or a subsidized cafeteria and 3% offered 71% of organizations paid for certification or recertification fees. 2010) . this can increase understanding Table H-2 Personal Services Benefits (by Year) and communication between different departments. Source: 2010 Employee Benefits (SHRM. 15% provided career counseling. and the organization gains a richer. conferences or courses to their staff and paid professional memberships. Seventeen percent of organizations offered formal mentoring programs. Seventy-one percent of organizations paid for certification or recertification fees. 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). and 11% offered college/school selection/referrals. 2006 Direct deposit Professional development opportunities Professional memberships Certification/recertification fees Professional license application or renewal fees Cross-training to develop skills not directly related to the job Free/discounted uniforms Food services/subsidized cafeteria Organization-sponsored sports teams Legal assistance/services On-site ATMs Executive club memberships Postal services for employees Mentoring program Career counseling College/school selection/referral Paycards Travel planning services Employer-sponsored personal shopping discounts English as a second language (ESL) classes Dry cleaning services Foreign language classes Pet health insurance Prepared take-home meals Self-defense training Concierge services On-site haircuts 98% 95% 90% — — 49% 32% 22% 29% 27% — 28% 23% 23% — 13% — 23% 11% 11% 13% 10% 5% 3% 6% 4% — 2007 98% 96% 91% — 78% 48% 32% 26% 29% 33% — 24% 26% 26% — 12% — 22% 12% 11% 13% 12% 5% 3% 6% 5% — 2008 97% 95% 91% 76% 77% 55% 30% 24% 27% 24% 17% 23% 24% 25% — 14% — 21% 11% 8% 13% 9% 7% 3% 5% 5% — 2009 99% 91% 91% 77% 73% 49% 29% 21% 25% 21% 20% 19% 22% 22% 14% 11% — 16% 8% 6% 10% 5% 3% 1% 6% 3% 1% 2010 98% 90% 90% 71% 70% 49% 30% 22% 22% 20% 20% 19% 19% 17% 15% 11% 11% 10% 9% 8% 7% 7% 4% 3% 3% 2% 1% Differences between 2006 and 2010* Differences between 2009 and 2010*   * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Almost one-half of companies (49%) offered crosstraining to develop skills not directly related to their employees’ current jobs. Ninety percent offered professional development opportunities such as seminars. and 70% paid for professional license application or renewal fees. and 70% paid for professional license application or renewal fees. better-prepared workforce. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit.

Other benefits. Language Skills Some companies offer English as a second language (ESL) classes to workers looking to improve their English language skills. 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. In addition.40 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy prepared take-home meals). Uniform Benefits Some employees are required to wear certain attire while working. All results by organization staff size and sector are illustrated in the appendix. pet health insurance (4%) and selfdefense training (3%). although few clear patterns emerged. larger organizations were more likely than smaller organizations to offer many personal services benefits. going to the post office (19% offered postal services) or going to the dry cleaner (7% offered dry-cleaning services). Almost one-third of organizations (30%) offered free or discounted uniforms to employees. supervisors. Personal Services Benefits by Organization Staff Size and Organization Sector Again. In addition to physical exercise and health benefits. travel planning services (10%) and concierge services (2%). Other Personal Services Benefits Almost a quarter (22%) of companies offered organization-sponsored sports teams. . There were also considerable differences by sector in what personal services benefits were offered. and 1% provided on-site haircuts. customers and business partners may have different levels of English proficiency. To address this divide. Seven percent of organizations offered some form of foreign language classes. help employees in more specific circumstances. 8% of organizations offered this benefit. and some may not speak English at all. An increasingly diverse workforce and the globalization of the economy have made language skills more important than ever. sports teams offer employees a chance to socialize and build rapport outside of their work environment. and employers may offer assistance in paying for it. Workers. Other types of personal services offered by organizations included executive club memberships (19%). such as legal assistance or services (20%). employer-sponsored personal shopping discounts (9%). some organizations offer foreign language classes to workers or supervisors who frequently deal with individuals whose native language is not English. 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). There were no significant changes in these benefits from 2009 to 2010. Publicly owned for-profit organizations were more likely to offer a number of these benefits. 20% had on-site ATMs.

Source: 2010 Employee Benefits (SHRM. One-fifth (20%) of companies provided location visit assistance or house-hunting trips to employees who were relocating to a new area. which 28% of organizations offered. In addition. organizations may provide some assistance when employees or new hires are required to relocate. The most commonly offered assistance in this situation was single relocation lump-sum payment. 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. (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months. Some employers prefer this option because providing a single lump sum to the relocating employee eliminates paperwork and administration for the organization. 2010) 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% 8% 5% 7% 8% 5% 3% 6% 4% 0% 6% 0% 0% 0% * * 0% 0% 0% 0% * 0% 0% 0% 0% 0% 0% 0% 28% 28% 20% 11% 10% 10% 6% 6% 5% 3% 3% 3% 2% 1% . A House-hunting trips. 11% of organizations offered assistance to employees who needed to sell a home at their original location. C Advice on buying.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. respondents indicated whether any aspect of any company-held plan included these particular benefits. defaults and foreclosures. 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. One-Time Permanent Relocation Benefits Most housing and relocation benefits involve newly hired or transferred employees who face a one-time Table I-1 Housing and Relocation Benefits Offer the benefit Temporary relocation benefits Relocation lump-sum payment Location visit assistanceA Assistance selling previous home Cost-of-living differential Spouse relocation assistance Home insurance programB Housing counselingC Reimbursement for financial loss sustained from a home sale Mortgage assistance Rental assistance Renter insurance programD Down payment assistance Mortgage insurance (n = 534) * Less than 1%. permanent move. renting. 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. Five percent offered reimbursement for financial loss sustained from a home sale. B Home insurance discount. Some organizations also provide benefits that assist employees in acquiring homes. Housing and Relocation Benefits Occasionally. Ten percent of respondents indicated that their companies offered a cost-of-living differential to assist employees relocating to a more expensive area. D Discount on renters insurance.

and 1% provided mortgage insurance. location visit assistance. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. publicly owned for-profit organizations were more likely to offer the majority of these benefits. cost-of-living differential. Blank cells in the last two columns indicate that no statistically significant differences were found. Housing and Relocation Benefits by Organization Staff Size and Organization Sector Overall. down payment assistance. 2% offered down payment assistance. 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. 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. rental assistance. location visit assistance and rental assistance benefits were offered by fewer organizations in 2010. Housing Assistance Some organizations offer employees assistance in purchasing a new home: 6% offered home insurance program. Organizations also hope that homeowners may feel more rooted in the community and therefore less likely to leave. Once again. mortgage assistance. Additional housing and relocation benefits offered by companies included housing counseling (6%). 3% provided mortgage assistance. 2010) . Source: 2010 Employee Benefits (SHRM. Compared with 2009. larger organizations were significantly more likely to offer housing and relocation benefits. Table I-2 Housing and Relocation Benefits (by Year) 2006 Temporary relocation benefits Relocation lump-sum payment Location visit assistance Assistance selling previous home Cost-of-living differential Spouse relocation assistance Home insurance program Housing counseling Reimbursement for financial loss sustained from a home sale Mortgage assistance Rental assistance Renter insurance program Down payment assistance Mortgage insurance 43% — 40% 20% 19% 21% 8% — — 12% 22% — 11% 5% 2007 42% — 40% 19% 22% 21% 7% — — 12% 19% — 11% 5% 2008 40% — 39% 17% 20% 19% 6% 11% — 10% 17% — 9% 4% 2009 35% 30% 36% 13% 15% 15% 7% 9% 6% 7% 12% 4% 6% 3% 2010 28% 28% 20% 11% 10% 10% 6% 6% 5% 3% 3% 3% 2% 1%          Differences between 2006 and 2010*  Differences between 2009 and 2010* * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. More than a quarter (28%) of companies offered temporary relocation benefits to assist in easing this burden. The following benefits were offered by fewer companies in 2010 than in 2006: assistance selling previous home.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. All results by organization staff size and organization sector are displayed in the appendix. spouse relocation assistance and temporary relocation benefits. rental assistance (3%) and renter insurance program (3%). These benefits may be offered as part of a relocation package or as a general employee benefit to increase retention.

respondents indicated whether any aspect of any company-held plan included these particular benefits. A Beyond what is required by law for nonexempt employees. Business travel benefits come in many forms. A smaller number of companies provided car or limo service to/from airport (35%) and paid for rental car upgrades (13%). pay-per-view movies (5%). paying for Internet access (55%) and paying for longdistance calls home while on business travel (54%). providing a business laptop for personal use (62%). Source: 2010 Employee Benefits (SHRM.2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 43 Business Travel Benefits When employees travel for business. 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. and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months. companies often provide additional benefits to make up for incidental costs and inconvenience associated with being away from home. allowing employees to keep frequent flyer miles (64%) and hotel points (64%) earned while traveling for business and put them toward personal use. first class/business class airfare (12%). 2010) . dry cleaning expenses (12%). Travel Expenses The most commonly offered business travel benefits included providing per diem for meals (65%). health club fees (3%). minibar snacks at the hotel (9%). child care expenses (2%) and pet Table J-1 Business Travel Benefits Offer the benefit Per diem for meals Employee keeps frequent flyer miles Employee keeps hotel points Business laptop for personal use while on business travel Paid Internet access while on business travel Paid long-distance calls home while on business travel Travel accident insurance Car or limo service to/from airport Rental car upgrades First or business class airfare Paid dry cleaning while on business travel Paid minibar snacks at hotel Additional pay for weekend travelA Paid travel expenses for spouse Paid airline club membership Paid pay-per-view movies at hotel Paid health club fees while on business travel Child care expenses while on business travel Pet care arrangements while on business travel 65% 64% 64% 62% 55% 54% 37% 35% 13% 12% 12% 9% 7% 6% 5% 5% 3% 2% 1% Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months 6% 0% 0% 7% 7% 7% 7% 9% 7% 14% 3% 8% 0% 6% 15% 8% 6% 0% 0% Do not offer the benefit but have plans to do so within the next 12 months 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% * 0% (n = 534) * Less than 1%. To get a complete picture of benefits and coverage. The most frequently offered benefits involved either reimbursement for expenses incurred while traveling or additional compensation for time spent on business travel.

paid long-distance calls home. Additional Pay Seven percent of organizations offered supplementary pay for weekend travel beyond what is required by law for nonexempt employees. Paid dry cleaning while on business travel. privately and publicly owned for-profit organizations were more likely to offer these benefits. There were no significant changes in these benefits from 2009 to 2010. 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. Overall. paid minibar snacks at the hotel and travel accident insurance were the benefits offered by fewer organizations in 2010 compared with 2006. All results by staff size and sector are displayed in the appendix. 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 Year) 2006 Per diem for meals Employee keeps frequent flyer miles Employee keeps hotel points Business laptop for personal use while on business travel Paid Internet access while on business travel Paid long-distance calls home while on business travel Travel accident insurance Car or limo service to/from airport Rental car upgrades First or business class airfare Paid dry cleaning while on business travel Paid minibar snacks at hotel Additional pay for weekend travel Paid travel expenses for spouse Paid airline club membership Paid pay-per-view movies at hotel Paid health club fees while on business travel Child care expenses while on business travel Pet care arrangements while on business travel 69% 68% — — — 70% 45% — — — 20% 18% 10% 8% 9% 10% 7% 2% 2% 2007 70% 71% — — — 67% 46% — — — 22% 16% 10% 6% 8% 9% 6% 1% 1% 2008 70% 71% 70% — — 62% 42% — 17% 11% 20% 14% 9% 6% 7% 7% 5% 2% 1% 2009 65% 68% 68% 63% 54% 58% 39% 37% 11% 12% 15% 9% 7% 5% 4% 5% 3% 2% 1% 2010 65% 64% 64% 62% 55% 54% 37% 35% 13% 12% 12% 9% 7% 6% 5% 5% 3% 2% 1%     Differences between 2006 and 2010* Differences between 2009 and 2010* * Indicates a significant change from 2009 to 2010 or from 2006 to 2010. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. 2010) . Source: 2010 Employee Benefits (SHRM.44 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy care arrangement expenses (1%) incurred while on business travel. The only exception was a per diem for meals: government organizations were more likely to offer this benefit. Business Travel Benefits by Organization Staff Size and Organization Sector Larger companies were more likely than smaller companies to offer many of these benefits. Blank cells in the last two columns indicate that no statistically significant differences were found. Less commonly offered travel benefits included paid travel expenses for a spouse (6%) and paid airline club memberships (5%). through 2010.

More than three-quarters (79%) of organizations offered holiday parties. which can help lead to better working relationships at the office. and 56% said they had company picnics.2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 45 Other Benefits 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. and 32% offered company-purchased tickets to events such as cultural proceedings. sporting events. 47% offered some type of noncash companywide performance awards. sporting events or theme parks. gift certificate. Volunteer Programs Community volunteer programs offer companies an excellent opportunity to provide value-added benefits to the business. etc. More than two-thirds (68%) of organizations rewarded milestones such as birthdays and service anniversaries. 2010) . cultural events. More than a third (37%) of organizations offered discount ticket services. Source: 2010 Employee Benefits (SHRM. Social Gatherings Social gatherings provide the opportunity for employees to get to know one another outside of the job. extra day off. and 32% offered companypurchased tickets to events such as cultural proceedings. Employee Recognition Some benefits provide employee recognition. D Once a year as opposed to pets at work generally. lunch on birthday. etc. gift certificate recognizing years of service. Table K-1 Other Benefits Offer the benefit Holiday parties Milestone rewards Company picnic Noncash companywide performance awardsB Community volunteer programs Discount ticket servicesC Company-purchased ticketsC Take your child to work day Pets at work Take your parent to work day Take your pet to work dayD A Offer the benefit but have plans to reduce or eliminate the benefit within the next 12 months 10% 6% 9% 6% 5% 6% 14% 0% 0% 0% 0% Do not offer the benefit but have plans to do so within the next 12 months 1% 1% 2% 1% 1% * * * 0% * * 79% 68% 56% 47% 40% 37% 32% 25% 6% 1% 1% (n = 532) * Less than 1% A For example. These programs can be tailored to best suit the needs of the organization’s mission. sporting events or theme parks. allowing pets at the office (6%). B For example. Other Benefits Other benefits included take your child to work day (25%). respondents indicated whether any aspect of any company-held plan included these particular benefits. (2) the percentage of organizations that offered the benefit but had plans to reduce or eliminate it within the next 12 months. C For example. vision and business goals. and (3) the percentage of those that did not offer the benefit but had plans to do so within the next 12 months. such as gift certificates or an extra day off. To get a complete picture of benefits and coverage. and were offered by 40% of organizations. theme parks. 37% of organizations offered discount ticket services. take your parent to work day (1%) and take your pet to work day (1%). In addition. employees and the community.

noncash companywide performance awards and take your child to work day. All results by organization staff size and organization sector are displayed in the appendix. Take your child to work day was the only benefit offered by fewer companies in 2010 compared with 2009. Note: A dash (—) indicates that this particular benefit was not asked about or was combined with another benefit. holiday parties. larger organizations were more likely than smaller organizations to offer many of these benefits. The following benefits were offered by fewer organizations in 2010 than in 2006: company picnic. Likewise. Source: 2010 Employee Benefits (SHRM.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. privately and publicly owned for-profit organizations were more likely than other sectors to indicate their organizations offered many of these benefits. 2010) . 2007 85% 75% 64% 54% — — 42% 37% 6% — — 2008 83% 74% 62% 56% 48% 45% 41% 35% 5% 1% — 2009 81% 70% 59% 51% 42% 40% 38% 33% 6% 1% 1% 2010 79% 68% 56% 47% 40% 37% 32% 25% 6% 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. Table K-2 Other Benefits (by Year) 2006 Holiday parties Milestone rewards Company picnic Noncash companywide performance awards Community volunteer programs Discount ticket services Company-purchased tickets Take your child to work day Pets at work Take your parent to work day Take your pet to work day 87% 76% 66% 56% — — 43% 38% 4% — — Other Benefits by Organization Staff Size and Organization Sector With the exception of holiday parties. milestone rewards. Blank cells in the last two columns indicate that no statistically significant differences were found. company-purchased tickets.

especially health care benefits. 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. there is an opportunity for organizations to help a more engaged workforce better understand the true value of their benefits packages.S. as one of the key factors in job satisfaction. organizations offer a wide range of traditional and nontraditional benefits. employers and employees revealed that because of the recent economic events. along with the new health care legislation.18 With employees now paying more attention to these benefits. The only areas experiencing a downward trend since 2009 were housing and relocation and business travel benefits. In addition. while other changes represent shifts that have gradually occurred over the last several years. as one of the key factors in job satisfaction. The ability to manage these ever-increasing costs. These challenges in the midst of an economic recovery are laying a foundation for a new way of doing business. 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. Employees consistently rate benefits. attract and retain employees and build a strong employer brand. a recent survey of U. will have a new and profound impact on employee benefits programs in the future. Employees consistently rate benefits. the 2010 study revealed that employee benefits have remained relatively steady over the past 12 months. . especially health care benefits. 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. In the past. As shown throughout this report. Across all industries. 46% of employees are taking a greater interest in understanding the benefits they receive through their employers. HR professionals will be called upon to lead their organizations through this complex and volatile landscape to develop benefits strategies that enhance productivity.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.

Of these. x 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. and other benefits. in most cases. which included approximately 250. government sector and “other” category. housing and relocation benefits. flexible working benefits. retirement savings and planning benefits. Only members who had not participated in a SHRM survey or poll in the last four months were included in the sampling frame. an e-mail that included a hyperlink to the Employee Benefits Survey19 was sent to 3. The sample of HR professionals was generally representative of the SHRM membership population. 2. when applicable. please note that the following are applicable to data depicted in tables throughout this report. x Organization sector: publicly owned for-profit organization. New or edited items are footnoted throughout the report. Tables: Unless otherwise noted in a specific table. data may be discussed in the text of this report but not presented in an accompanying figure or table. the data are not depicted in corresponding tables/figures even though the results are statistically significant. In February 2010. In some cases. and 534 HR professionals responded. 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. yielding a response rate of 19%. . Table 1 displays the overall percentage of organizations that offer each benefit. family-friendly benefits. The analysis by staff size refers to the number of full and part-time employees at the responding HR professional’s work location only. Members who were students.850 e-mails were successfully delivered to respondents. Table 4 presents data by organization sector. Table 2 illustrates the percentage of organizations offering benefits on an annual basis over a period of five years. there is a small likelihood that the differences occurred by chance). The report is composed of 11 benefits sections: health care and welfare benefits. paid leave benefits. only results that were significant are included. as defined by the number of employees at the respondent’s location. Forces driving the changes included SHRM’s own research of benefits trends. Each section has two tables in the body of the report.. A number of benefits have been added. Notations Analysis: Analyses by HR professionals’ staff size and employment sector are presented and discussed. financial and compensation benefits. personal services benefits. and multiple reminders were sent to nonrespondents in an effort to increase response rates. medium (100 to 499 employees) and large (500 or more employees). unless otherwise noted. member input and external research and resources. business travel benefits. x Percentages for a question or a response option may not total 100% due to rounding. x Organization staff size categories: small (1 to 99 employees). privately owned for-profit organization. Table 3 presents data by organization staff size. located internationally or had no e-mail address on file were excluded from the sampling frame. The survey was accessible for a period of four weeks. Therefore. nonprofit organization.000 randomly selected SHRM members.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. In the appendix. In some cases.000 individual members at the time the survey was conducted.e. changed or dropped from 2009 to 2010. Differences: Conventional statistical methods were used to determine if observed differences were statistically significant (i. a need for clarification of some represented benefits. preventive health and wellness benefits. Results are not presented for “other” employment sector due to the small number of organizations in this category.

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. percentages for a question may not total 100% due to rounding. readers should exercise caution when generalizing results and take individual circumstances and experiences into consideration when making decisions based on these data. Generalization of results: As with any research.2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 49 x Data are sorted in descending order by the first percentage column in a table. with a margin of error of approximately 4%. SHRM Research is 96% confident that responses given by responding HR professionals can be applied to all SHRM members. in general. Given the level of response to the survey. While SHRM is confident in its research. Figures: Unless otherwise noted in a specific figure. 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. . 59% of HR professionals reported their organizations offered wellness programs. 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. With a 4% margin of error. 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. This also accounts for the varying number of responses within each table or figure. the reader can be 96% certain that between 55% and 63% of SHRM members would report that their organizations presently offer wellness programs. For example.

g.. Pennsylvania. New Mexico. Oklahoma. Texas. engineering Educational services/education Retail/wholesale trade Financial services (e. social assistance (e. scientific. Montana. Washington. banking) Government/public administration—federal. Massachusetts. Kansas. Maryland. Minnesota. California. North Dakota. Rhode Island. Wyoming) Northeast (Connecticut.50 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy About the Respondents Organization Staff Size Small (1–99 employees) Medium (100–499 employees) Large (500 and more employees) (n = 532) Organization Sector 31% 43% 26% Privately owned for-profit organization Nonprofit organization Publicly owned for-profit organization Government agency (n = 529) 56% 21% 17% 7% Organization Industry Manufacturing Health care. New Jersey... EAP providers. Idaho. South Carolina. mining. nursing homes. Michigan.g. hospices. Mississippi. Nevada. distribution) Arts. Ohio.) Other services Services—professional. warehousing (e. leasing Telecommunications Utilities Association—professional/trade Pharmaceutical Publishing. District of Columbia. Florida. Hawaii. etc. Virginia. Georgia. technical. Maine. entertainment. South Dakota. New York. Delaware. broadcasting. Arizona. tribal Insurance Transportation. Tennessee. North Carolina. state/local. Nebraska. New Hampshire. recreation Biotech Construction. oil and gas Consulting High-tech Services—accommodation. Utah. Wisconsin) South (Alabama. Arkansas. Oregon. Missouri. food and drinking places Real estate. Kentucky. Colorado. Louisiana. rental. legal.g. West Virginia) West (Alaska. in-home care. Indiana. Vermont) (n = 532) 36% 27% 21% 16% . other media Other (n = 532) 19% 13% 8% 8% 7% 7% 5% 4% 4% 4% 2% 2% 2% 2% 2% 2% 2% 2% 2% 1% 1% 1% 1% Region Midwest (Illinois. Iowa.

medium > small Large > medium. small Medium > small Large. medium > small Differences Based on Staff Size* continued on page 52 . small Large > medium. small Large > small Large. small Large > medium. small Medium > small Large. small Large > medium.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 Prescription drug program coverage Dental insurance Mail-order prescription program Chiropractic coverage Preferred provider organization (PPO) Accidental death and dismemberment insurance (AD&D) Mental health coverage Vision insurance Long-term disability insurance Employee assistance program (EAP) Medical flexible spending accounts Short-term disability insurance Contraceptive coverage Rehabilitation assistance Supplemental accident insurance Health care premium flexible spending account Health care coverage for dependent grandchildren Domestic partner health care coverage (same-sex) Domestic partner health care coverage (opposite-sex) Health care coverage for foster children Health care coverage for part-time workers HMO (health maintenance organization) Acupressure/acupuncture medical coverage Bariatric coverage for weight loss Cancer insurance Long-term care insurance Infertility treatment coverage (other than in-vitro fertilization) Surcharges for spousal health care coverage In-vitro fertilization coverage Retiree health care coverage Critical illness insurance Point of service (POS) plan Intensive care insurance 96% 94% 91% 85% 85% 82% 82% 77% 76% 75% 72% 71% 68% 45% 44% 43% 39% 38% 37% 37% 37% 33% 31% 31% 31% 31% 30% 26% 25% 25% 21% 21% 19% Small Medium (1–99 Employees) (100–499 Employees) 93% 87% 88% 82% 79% 82% 78% 61% 72% 58% 61% 60% 61% 39% 38% 39% 23% 26% 28% 28% 23% 29% 25% 29% 31% 22% 28% 20% 17% 10% 17% 20% 17% 98% 97% 91% 90% 85% 81% 85% 81% 74% 78% 73% 73% 73% 46% 43% 44% 42% 42% 41% 37% 32% 31% 33% 29% 30% 33% 31% 26% 28% 26% 21% 22% 22% Large (500 or More Employees) 98% 100% 93% 82% 92% 85% 83% 89% 86% 91% 81% 81% 68% 49% 54% 46% 53% 46% 40% 49% 60% 39% 36% 36% 33% 38% 32% 34% 29% 41% 26% 21% 17% Large > small Large > medium. small Medium > small Large > small Large > small Large > medium. medium > small Medium > small Large > small Large. medium > small Large. medium > small Large. medium > small Large > medium.

small Differences Based on Staff Size* (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) .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 Hospital indemnity insurance Laser-based vision correction coverage Wholesale generic drug program for injectable drugs Grief recovery program Support groups Consumer-directed health care plan (CDHP) Pharmacy management program Alternative/complementary medical coverage Health savings account (HSA) Exclusive provider organization (EPO) Indemnity plan (fee-for-service) Elective procedures coverage Employer-matched contributions to health savings account Health reimbursement account (HRA) Experimental/elective drug coverage Subsidized cost of elder care Gender reassignment surgery coverage 19% 19% 18% 17% 17% 16% 15% 14% 11% 9% 8% 7% 7% 6% 3% 3% 2% Small Medium (1–99 Employees) (100–499 Employees) 17% 14% 12% 6% 9% 12% 7% 12% 9% 7% 6% 5% 6% 4% 3% 1% 1% 19% 19% 15% 19% 15% 17% 16% 14% 13% 9% 9% 6% 8% 6% 2% 3% 3% Large (500 or More Employees) 20% 23% 28% 27% 29% 17% 22% 17% 12% 14% 11% 12% 5% 7% 4% 6% 1% Large > small Large > small Large > medium. medium > small Large > medium. small Large.

NP. Govt Public(FP) > Private(FP). Public(FP) Public(FP) > Private(FP). NP. Govt > Private(FP). Govt Differences Based on Sector* Prescription drug program coverage Dental insurance Mail-order prescription program Chiropractic coverage Preferred provider organization (PPO) Accidental death and dismemberment insurance (AD&D) Mental health coverage Vision insurance Long-term disability insurance Employee assistance program (EAP) Medical flexible spending accounts Short-term disability insurance Contraceptive coverage Rehabilitation assistance Supplemental accident insurance Health care premium flexible spending account Health care coverage for dependent grandchildren Domestic partner health care coverage (same-sex) Domestic partner health care coverage (opposite-sex) Health care coverage for foster children Health care coverage for part-time workers HMO (health maintenance organization) Acupressure/acupuncture medical coverage Bariatric coverage for weight loss Cancer insurance Long-term care insurance Infertility treatment coverage (other than in-vitro fertilization) Surcharges for spousal health care coverage In-vitro fertilization coverage Retiree health care coverage Critical illness insurance Point of service (POS) plan Intensive care insurance Hospital indemnity insurance Laser-based vision correction coverage Wholesale generic drug program for injectable drugs Grief recovery program Support groups 96% 94% 91% 85% 85% 82% 82% 77% 76% 75% 72% 71% 68% 45% 44% 43% 39% 38% 37% 37% 37% 33% 31% 31% 31% 31% 30% 26% 25% 25% 21% 21% 19% 19% 19% 18% 17% 17% continued on page 54 . Public(FP) Govt > Private(FP).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 96% 93% 90% 86% 83% 82% 80% 74% 70% 68% 65% 72% 67% 42% 42% 41% 34% 32% 34% 35% 26% 32% 27% 28% 31% 28% 28% 23% 21% 15% 21% 21% 20% 18% 17% 17% 15% 13% Nonprofit Organization 94% 93% 89% 83% 82% 82% 86% 75% 81% 78% 76% 60% 64% 46% 40% 46% 41% 42% 38% 36% 56% 35% 35% 32% 32% 27% 31% 26% 24% 30% 21% 19% 20% 19% 17% 13% 15% 23% Publicly Owned For-Profit Organization 100% 100% 92% 88% 89% 86% 82% 89% 86% 94% 82% 86% 74% 49% 52% 40% 44% 56% 48% 41% 38% 28% 39% 34% 27% 36% 39% 31% 36% 32% 17% 22% 14% 19% 23% 27% 24% 19% Government Sector 100% 100% 97% 86% 97% 75% 83% 83% 83% 83% 86% 61% 78% 53% 58% 47% 61% 33% 31% 47% 56% 44% 39% 47% 42% 53% 28% 39% 28% 75% 36% 25% 25% 22% 28% 14% 28% 22% Public(FP) > Private(FP) Govt > Private(FP). NP Govt > Private(FP) Public(FP) > NP. NP NP. Public(FP) Govt > Private(FP). NP Public(FP) > Private(FP) Public(FP) > Private(FP).

2010) . Source: 2010 Employee Benefits (SHRM.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 16% 15% 12% 12% 9% 9% 5% 6% 6% 2% 2% 1% Nonprofit Organization 13% 14% 18% 10% 4% 5% 11% 9% 3% 6% 3% 2% Publicly Owned For-Profit Organization 18% 16% 14% 11% 19% 10% 10% 7% 9% 1% 7% 2% Government Sector 14% 14% 22% 11% 6% 8% 6% 3% 6% 3% 6% 3% Public(FP) > NP Differences Based on Sector* Consumer-directed health care plan (CDHP) Pharmacy management program Alternative/complementary medical coverage Health savings account (HSA) Exclusive provider organization (EPO) Indemnity plan (fee-for-service) Elective procedures coverage Employer-matched contributions to health savings account Health reimbursement account (HRA) Experimental/elective drug coverage Subsidized cost of elder care Gender reassignment surgery coverage 16% 15% 14% 11% 9% 8% 7% 7% 6% 3% 3% 2% (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.

small Large > medium. small Medium > small Large > medium. small Medium > small Large > medium. medium > small Large > medium. medium > small Large > medium. small Medium > small Large > small Large. small Medium > small Large > medium. small Medium > small Large > medium. small Medium > small Large > small Large > small Large > small Large > medium. small Medium > small Large > medium. small Large > small Large > small (n = 532) * Indicates a significant difference based on staff size. small Medium > small Large > medium. Source: 2010 Employee Benefits (SHRM. small Medium > small Large > small Large > medium.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 Wellness resources and information On-site seasonal flu vaccinations Wellness programs 24-hour nurse line CPR/first aid training Health screening programs Health fairs Wellness newsletter/column Smoking cessation program On-site H1N1 flu vaccinations Fitness center membership subsidy/reimbursement Health and lifestyle coaching Preventive programs specifically targeting employees with chronic health conditions Weight-loss program Rewards or bonuses for achieving or completing certain health and wellness goals/programs On-site fitness center On-site blood pressure machine Nutritional counseling On-site fitness classes Health care premium discount for getting an annual health risk assessment Massage therapy services at work On-site sick room Health care premium discount for not using tobacco products On-site medical clinic Stress-reduction program Health care premium discount for participating in a wellness program Fitness equipment subsidy/reimbursement On-site nap room Health care premium discount for participating in a weight-loss program 75% 68% 59% 56% 55% 43% 42% 41% 39% 35% 33% 33% 33% 30% 28% 21% 20% 18% 14% 12% 12% 12% 11% 10% 10% 9% 5% 5% 4% Small (1–99 Employees) 60% 44% 43% 50% 43% 25% 18% 31% 25% 12% 25% 17% 18% 13% 20% 10% 7% 10% 4% 5% 4% 4% 3% 1% 3% 2% 4% 4% 1% Medium Large (100–499 Employees) (500 or More Employees) 80% 71% 57% 58% 58% 46% 41% 39% 36% 34% 34% 33% 33% 29% 28% 23% 22% 16% 13% 14% 13% 13% 15% 8% 10% 11% 3% 5% 6% 84% 92% 69% 59% 62% 58% 72% 57% 61% 65% 41% 51% 51% 51% 38% 33% 31% 31% 29% 17% 19% 20% 14% 25% 19% 13% 7% 7% 5% Differences Based on Staff Size* Large. small Large > medium. Blank cells in the last column indicate that no statistically significant differences were found. small Large > small Large > small Large > small Large. medium > small Large > medium. 2010) .

NP NP. Govt > Private(FP) Public(FP) > NP (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. Govt > Private(FP) Govt > Private(FP).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 69% 61% 52% 54% 52% 36% 33% 38% 35% 25% 30% 28% 29% 26% 27% 13% 16% 17% 7% 11% 10% 12% 12% 5% 7% 9% 3% 4% 4% Nonprofit Organization 78% 75% 55% 48% 65% 50% 52% 37% 35% 51% 40% 32% 28% 25% 25% 35% 25% 20% 26% 9% 14% 16% 3% 19% 14% 5% 8% 5% 2% Publicly Owned For-Profit Organization 85% 76% 65% 67% 48% 47% 49% 49% 49% 36% 36% 36% 45% 40% 32% 27% 25% 18% 14% 18% 14% 13% 19% 10% 9% 15% 6% 6% 10% Government Sector 86% 81% 75% 58% 64% 67% 67% 58% 58% 64% 19% 56% 47% 42% 36% 33% 22% 25% 33% 11% 11% 0% 8% 22% 17% 6% 0% 6% 3% NP > Govt Public(FP) > NP NP. Govt > Private(FP) NP. Govt > Private(FP) NP. 2010) . Public(FP) Public(FP). Govt > Private(FP) NP. NP Govt > NP NP. Govt > Private(FP) Govt > Private(FP). NP. Source: 2010 Employee Benefits (SHRM. NP Public(FP). Govt > Private(FP). Public(FP). Govt > Private(FP). Govt > Private(FP) Differences Based on Sector* Wellness resources and information On-site seasonal flu vaccinations Wellness programs 24-hour nurse line CPR/first aid training Health screening programs Health fairs Wellness newsletter/column Smoking cessation program On-site H1N1 flu vaccinations Fitness center membership subsidy/reimbursement Health and lifestyle coaching Preventive programs specifically targeting employees with chronic health conditions Weight-loss program Rewards or bonuses for achieving or completing certain health and wellness goals/programs On-site fitness center On-site blood pressure machine Nutritional counseling On-site fitness classes Health care premium discount for getting an annual health risk assessment Massage therapy services at work On-site sick room Health care premium discount for not using tobacco products On-site medical clinic Stress-reduction program Health care premium discount for participating in a wellness program Fitness equipment subsidy/reimbursement On-site nap room Health care premium discount for participating in a weight-loss program 75% 68% 59% 56% 55% 43% 42% 41% 39% 35% 33% 33% 33% 30% 28% 21% 20% 18% 14% 12% 12% 12% 11% 10% 10% 9% 5% 5% 4% Public(FP). Blank cells in the last column indicate that no statistically significant differences were found. Govt > Private(FP) Public(FP).

small Large > medium. small Large > medium. small Large > medium.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 Defined contribution retirement plan Employer match for defined contribution retirement plan Defined contribution plan loans Balanced funds Target-date retirement funds Individual investment advice Automatic enrollment into defined contribution retirement plan Retirement planning services Roth 401(k) savings plan Defined benefit pension plan Automatic escalation of salary deferral amounts for defined contribution plans Supplemental executive retirement plan (SERP) Cash balance pension plan Formal phased retirement program 401(k) debit card 92% 72% 69% 60% 46% 40% 39% 39% 28% 27% 18% 11% 9% 6% 2% Small (1–99 Employees) 86% 67% 73% 54% 44% 37% 32% 36% 28% 20% 13% 4% 7% 4% 1% Medium (100–499 Employees) 93% 72% 70% 62% 45% 41% 38% 39% 28% 25% 19% 9% 7% 3% 2% Large (500 or More Employees) 98% 76% 63% 62% 51% 43% 50% 44% 29% 40% 22% 23% 14% 12% 2% Large > medium. small Large > medium. Source: 2010 Employee Benefits (SHRM. 2010) . Blank cells in the last column indicate that no statistically significant differences were found. small Differences Based on Staff Size* Large > small (n = 532) * Indicates a significant difference based on staff size.

Govt Private(FP). Public(FP) Private(FP). small Medium > small Large > medium. small Medium > small Large > small Large > medium. NP. medium > small Large > medium. Blank cells in the last column indicate that no statistically significant differences were found. Public(FP) > NP.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 90% 69% 70% 61% 46% 37% 34% 37% 30% 19% 17% 5% 5% 3% 2% Nonprofit Organization 95% 76% 72% 49% 45% 44% 45% 39% 24% 35% 15% 15% 13% 6% 3% Publicly Owned For-Profit Organization 98% 85% 65% 73% 53% 47% 47% 41% 34% 22% 27% 25% 14% 6% 1% Government Sector 83% 42% 64% 44% 31% 42% 44% 50% 19% 83% 11% 8% 11% 25% 0% Govt > Private(FP) Public(FP) > Private(FP) Govt > Private(FP). small Medium > small Large > small Differences Based on Staff Size* continued on page 59 . small Medium > small Large > medium. Source: 2010 Employee Benefits (SHRM. 2010) Table D-3 Financial and Compensation Benefits (by Organization Staff Size) Overall Payroll deductions On-site parking Life insurance Business cell phone or handheld device for personal use Undergraduate educational assistance Life insurance for dependents Incentive bonus plan (executive) Graduate educational assistance Automobile allowances for business use of personal vehicles Incentive bonus plan (nonexecutive) Employee referral bonus Shift premiums 93% 90% 87% 62% 62% 58% 54% 56% 49% 46% 41% 41% Small (1–99 Employees) 88% 89% 80% 58% 44% 44% 48% 38% 45% 42% 23% 20% Medium (100–499 Employees) 95% 90% 88% 62% 64% 58% 53% 57% 53% 46% 46% 45% Large (500 or More Employees) 94% 91% 94% 66% 80% 77% 63% 75% 46% 51% 53% 59% Large. Govt Public(FP) > Govt Public(FP) > Private(FP). NP > Govt Differences Based on Sector* Defined contribution retirement plan Employer match for defined contribution retirement plan Defined contribution plan loans Balanced funds Target-date retirement funds Individual investment advice Automatic enrollment into defined contribution retirement plan Retirement planning services Roth 401(k) savings plan Defined benefit pension plan Automatic escalation of salary deferral amounts for defined contribution plans Supplemental executive retirement plan (SERP) Cash balance pension plan Formal phased retirement program 401(k) debit card 92% 72% 69% 60% 46% 40% 39% 39% 28% 27% 18% 11% 9% 6% 2% (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.

small Medium > small Large > medium. Blank cells in the last column indicate that no statistically significant differences were found. small Medium > small Large > small Large > small Large > small Large.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 Employee discounts on company services Credit union Donations for participation in charitable events Full flexible benefits plan Spot bonus Financial planning services Employee computer purchase discounts (not a loan) Sign-on bonus (executive) Accelerated death benefits Accident insurance Company-owned car for employee use Matching charitable contributions Payroll advances Loans to employees for emergency/disaster assistance Scholarships for members of employees’ families Credit counseling service Sign-on bonus (nonexecutive) Retention bonus (executive) Qualified transportation spending account Stock purchase plan Retention bonus (nonexecutive) Transit subsidy Auto insurance program Incentive stock options (ISOs) On-site check cashing Loans for employees to purchase personal computers Low-/no-interest loans to employees for non-emergency situations Parking subsidy Non-qualified stock options (NQSOs or NSOs) Carpooling subsidy Free computers to employees for personal use Educational loans for members of employees’ families Free or discounted home Internet service Personal tax services 38% 36% 34% 30% 30% 28% 26% 26% 25% 24% 23% 23% 19% 18% 17% 16% 16% 14% 12% 12% 11% 11% 10% 10% 9% 7% 7% 7% 6% 5% 5% 3% 3% 2% Small (1–99 Employees) 25% 22% 29% 18% 31% 18% 13% 13% 14% 17% 19% 16% 20% 15% 6% 10% 7% 6% 6% 4% 3% 8% 4% 4% 4% 4% 4% 7% 3% 1% 8% 1% 2% 2% Medium (100–499 Employees) 40% 42% 35% 29% 26% 29% 25% 29% 27% 19% 26% 24% 19% 22% 15% 16% 17% 14% 15% 14% 12% 10% 9% 10% 10% 10% 9% 5% 4% 5% 4% 3% 3% 2% Large (500 or More Employees) 50% 42% 37% 44% 36% 40% 41% 38% 36% 39% 22% 31% 15% 16% 33% 24% 25% 23% 15% 20% 20% 17% 20% 15% 13% 8% 7% 10% 13% 9% 4% 4% 3% 4% Large > small Large > small Large > medium. small Medium > small Large > medium. small Medium > small Large. small Large > small Large > small Large > small Large > medium. 2010) . medium > small Large > small Large > small Large > small Large > medium. Source: 2010 Employee Benefits (SHRM. medium > small (n = 532) * Indicates a significant difference based on staff size. small Large > medium. small Medium > small Differences Based on Staff Size* Large > medium. small Medium > small Large > small Large > medium.

NP. Govt Private(FP) > NP.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 92% 90% 84% 63% 53% 54% 58% 46% 51% 51% 43% 37% 39% 31% 42% 26% 31% 24% 22% 26% 23% 22% 24% 25% 22% 20% 12% 15% 15% 11% 11% 8% 8% 8% 9% 6% Nonprofit Organization 93% 86% 93% 55% 69% 51% 37% 65% 40% 31% 30% 35% 33% 50% 18% 35% 29% 31% 22% 20% 27% 17% 15% 10% 19% 19% 16% 20% 14% 15% 13% 0% 12% 20% 7% 1% Publicly Owned For-Profit Organization 94% 94% 88% 69% 72% 78% 80% 67% 49% 67% 59% 57% 51% 35% 38% 36% 38% 35% 43% 44% 35% 35% 23% 42% 13% 16% 32% 17% 25% 24% 16% 47% 19% 11% 16% 38% Government Sector 97% 92% 100% 50% 83% 64% 8% 72% 61% 6% 8% 44% 17% 47% 0% 28% 11% 31% 25% 3% 14% 25% 39% 3% 6% 3% 19% 14% 3% 11% 11% 0% 8% 11% 8% 0% Public(FP) > Private(FP). NP > Govt Public(FP) > Private(FP). NP > Govt NP > Govt Public(FP) > NP. NP. Govt Private(FP). NP. NP Public(FP) > Private(FP). NP. Govt Private(FP). NP > Govt NP > Private(FP) Private(FP). NP. Govt Public(FP). Govt Govt. NP. Govt Private(FP). NP. Public(FP) > Private(FP) Govt > Private(FP) Differences Based on Sector* Payroll deductions On-site parking Life insurance Business cell phone or handheld device for personal use Undergraduate educational assistance Life insurance for dependents Incentive bonus plan (executive) Graduate educational assistance Automobile allowances for business use of personal vehicles Incentive bonus plan (nonexecutive) Employee referral bonus Shift premiums Employee discounts on company services Credit union Donations for participation in charitable events Full flexible benefits plan Spot bonus Financial planning services Employee computer purchase discounts (not a loan) Sign-on bonus (executive) Accelerated death benefits Accident insurance Company-owned car for employee use Matching charitable contributions Payroll advances Loans to employees for emergency/disaster assistance Scholarships for members of employees’ families Credit counseling service Sign-on bonus (nonexecutive) Retention bonus (executive) Qualified transportation spending account Stock purchase plan Retention bonus (nonexecutive) Transit subsidy Auto insurance program Incentive stock options (ISOs) 93% 90% 87% 62% 62% 58% 54% 56% 49% 46% 41% 41% 38% 36% 34% 30% 30% 28% 26% 26% 25% 24% 23% 23% 19% 18% 17% 16% 16% 14% 12% 12% 11% 11% 10% 10% continued on page 61 . Govt Public(FP) . Private(FP) > Govt Public(FP) > Private(FP). Govt Public(FP) > Private(FP). Govt Public(FP) > Private(FP). Govt Private(FP) > NP. Govt Public(FP) > Private(FP). Govt Public(FP) > Govt Public(FP) > Private(FP). NP. NP Public(FP) > Private(FP). Govt > Private(FP) Public(FP) > Private(FP). NP > Govt Private(FP) > Govt Private(FP) > NP Govt > Private(FP). NP. Govt Private(FP). NP Public(FP) > Private(FP). Public(FP) > NP.

2010) . Blank cells in the last column indicate that no statistically significant differences were found. NP. Source: 2010 Employee Benefits (SHRM. Govt Differences Based on Sector* On-site check cashing Loans for employees to purchase personal computers Low-/no-interest loans to employees for nonemergency situations Parking subsidy Non-qualified stock options (NQSOs or NSOs) Carpooling subsidy Free computers to employees for personal use Educational loans for members of employees’ families Free or discounted home Internet service Personal tax services 9% 7% 7% 7% 6% 5% 5% 3% 3% 2% (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.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 5% 7% 7% 6% 3% 4% 4% 2% 4% 3% Nonprofit Organization 15% 8% 5% 12% 0% 4% 11% 2% 2% 3% Publicly Owned For-Profit Organization 10% 6% 8% 3% 26% 7% 3% 3% 2% 1% Government Sector 17% 11% 3% 11% 0% 8% 3% 6% 0% 0% Public(FP) > Private(FP).

2010) . small Large > medium. Source: 2010 Employee Benefits (SHRM. small Large > small Differences Based on Staff Size* (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found.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 Paid holidays Paid bereavement leave Paid jury duty above what is required by law Paid time off plan Paid vacation plan Floating holidays Paid sick leave plan Paid personal day(s) Paid family leave Paid military leave Family leave above required federal FMLA leave 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 Paid vacation cash-out option Paid maternity leave Paid paternity leave Paid time off for volunteering Parental leave above federal FMLA leave Parental leave above state FMLA leave Time bank of vacation leave Paid adoption leave Unpaid sabbatical program Time bank of paid time off Elder care leave above federal FMLA leave Elder care leave above state FMLA leave Time bank of sick leave Paid day off for employee’s birthday Emergency flexibility Paid sick leave cash-out option Vacation purchase plan Paid sabbatical program Company-paid time off for group vacations 97% 89% 68% 47% 44% 43% 36% 29% 24% 22% 20% 20% 19% 19% 18% 17% 17% 17% 17% 17% 17% 16% 16% 15% 11% 11% 11% 10% 7% 7% 5% 4% 1% Small (1–99 Employees) 98% 84% 69% 47% 44% 42% 36% 33% 21% 15% 14% 24% 13% 16% 18% 12% 11% 19% 10% 11% 17% 10% 9% 10% 8% 8% 12% 9% 6% 5% 4% 1% 1% Medium (100–499 Employees) 98% 91% 70% 48% 43% 43% 34% 27% 21% 21% 21% 19% 20% 20% 19% 17% 18% 14% 19% 19% 14% 18% 20% 16% 13% 13% 12% 12% 6% 8% 4% 4% 2% Large (500 or More Employees) 93% 92% 66% 45% 44% 46% 39% 29% 31% 34% 25% 17% 22% 21% 16% 23% 20% 19% 23% 20% 20% 20% 20% 19% 14% 13% 8% 8% 7% 7% 9% 9% 1% Large > small Large > small Large. medium > small Large > small Large > small Large > medium.

Public(FP Govt > Private(FP). NP. NP Public(FP) > Govt > Private(FP). Public(FP) Govt > Private(FP). NP. Public(FP) Govt > Private(FP). Public(FP) Govt > Private(FP) Govt > Private(FP). Govt > NP Public(FP) > Private(FP). Public(FP) Govt > Private(FP). Public(FP) Differences Based on Sector* Paid holidays Paid bereavement leave Paid jury duty above what is required by law Paid time off plan Paid vacation plan Floating holidays Paid sick leave plan Paid personal day(s) Paid family leave Paid military leave Family leave above required federal FMLA leave 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 Paid vacation cash-out option Paid maternity leave Paid paternity leave Paid time off for volunteering Parental leave above federal FMLA leave Parental leave above state FMLA leave Time bank of vacation leave Paid adoption leave Unpaid sabbatical program Time bank of paid time off Elder care leave above federal FMLA leave Elder care leave above state FMLA leave Time bank of sick leave Paid day off for employee’s birthday Emergency flexibility Paid sick leave cash-out option Vacation purchase plan Paid sabbatical program Company-paid time off for group vacations 97% 89% 68% 47% 44% 43% 36% 29% 24% 22% 20% 20% 19% 19% 18% 17% 17% 17% 17% 17% 17% 16% 16% 15% 11% 11% 11% 10% 7% 7% 5% 4% 1% Public(FP). NP > Public(FP) Govt > Private(FP).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 97% 87% 66% 44% 45% 39% 34% 30% 17% 16% 18% 19% 17% 19% 20% 13% 11% 15% 15% 16% 14% 10% 12% 11% 10% 11% 9% 10% 7% 6% 5% 3% 2% Nonprofit Organization 93% 90% 71% 51% 39% 43% 40% 30% 36% 21% 18% 25% 16% 18% 12% 26% 25% 19% 17% 16% 19% 25% 24% 20% 9% 9% 11% 12% 5% 4% 3% 10% 1% Publicly Owned For-Profit Organization 100% 98% 72% 52% 40% 58% 32% 28% 20% 34% 25% 17% 24% 19% 17% 17% 20% 25% 22% 22% 16% 19% 9% 11% 14% 14% 8% 7% 10% 6% 9% 0% 0% Government Sector 100% 83% 67% 44% 56% 42% 56% 28% 50% 44% 31% 19% 22% 22% 28% 22% 33% 8% 28% 22% 33% 33% 44% 36% 22% 19% 39% 8% 3% 22% 6% 11% 0% Govt . Public(FP) NP > Private(FP). NP. Public(FP) Govt > Private(FP). NP. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM. 2010) .Govt (= 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. medium > small Small. Source: 2010 Employee Benefits (SHRM. small Large > medium. small Large > small Large > small (n = 532) * Indicates a significant difference based on staff size. 2010) .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 Dependent care flexible spending account Bring child to work in emergency On-site lactation/mother’s room Child care referral service Domestic partner benefits for same-sex partners (not including health care coverage) 529 plan Domestic partner benefits for opposite-sex partners (not including health care coverage) Elder care referral service Adoption assistance On-site vaccinations for infants/children Access to backup child care services Lactation support services Subsidized child care center Geriatric counseling Nonsubsidized child care center Parenting workplace seminars Access to backup elder care services Babies at work Consortium child care center Elder care assisted living assessments Elder care in-home assessments Foster care assistance On-site elder care fairs 72% 30% 28% 17% 15% 13% 13% 11% 9% 5% 4% 4% 4% 4% 3% 3% 2% 1% 1% 1% 1% 1% 1% Small (1–99 Employees) 56% 38% 20% 7% 8% 9% 9% 6% 3% 4% 1% 1% 1% 1% 0% 0% 1% 2% 0% 0% 0% 1% 0% Medium (100–499 Employees) 77% 31% 26% 16% 17% 13% 15% 10% 10% 3% 3% 2% 3% 2% 3% 3% 2% 1% 0% 0% 0% 1% 0% Large (500 or More Employees) 83% 20% 42% 28% 20% 20% 17% 17% 16% 11% 8% 10% 10% 9% 6% 7% 5% 1% 2% 2% 4% 2% 2% Large > small Large > small Large > small Large > small Large > small Large > small Large > medium Differences Based on Staff Size* Large. medium > large Large > medium.

Govt > Private(FP) Public(FP) > Govt Govt > Public(FP) Public(FP) > Govt Differences Based on Sector* Dependent care flexible spending account Bring child to work in emergency On-site lactation/mother’s room Child care referral service Domestic partner benefits for same-sex partners (not including health care coverage) 529 plan Domestic partner benefits for opposite-sex partners (not including health care coverage) Elder care referral service Adoption assistance On-site vaccinations for infants/children Access to backup child care services Lactation support services Subsidized child care center Geriatric counseling Nonsubsidized child care center Parenting workplace seminars Access to backup elder care services Babies at work Consortium child care center Elder care assisted living assessments Elder care in-home assessments Foster care assistance On-site elder care fairs 72% 30% 28% 17% 15% 13% 13% 11% 9% 5% 4% 4% 4% 4% 3% 3% 2% 1% 1% 1% 1% 1% 1% 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. 2010) . Public(FP) Govt > Private(FP) NP. Blank cells in the last column indicate that no statistically significant differences were found.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 64% 32% 25% 16% 14% 11% 12% 12% 8% 4% 4% 1% 1% 3% 1% 2% 2% 1% 0% 0% 0% 0% 0% Nonprofit Organization 78% 31% 36% 18% 13% 15% 14% 9% 7% 8% 5% 10% 11% 4% 5% 6% 2% 1% 1% 2% 4% 2% 2% Publicly Owned For-Profit Organization 83% 22% 33% 24% 23% 19% 18% 14% 18% 2% 6% 3% 2% 3% 1% 2% 3% 3% 2% 1% 1% 2% 0% Government Sector 89% 31% 25% 3% 14% 22% 11% 3% 3% 17% 0% 11% 11% 3% 14% 6% 0% 3% 0% 0% 0% 6% 3% Govt > Private(FP). Source: 2010 Employee Benefits (SHRM.

2010) . Public(FP) Govt > Private(FP). NP Differences Based on Sector* Casual dress day (one day per week) Flextime Telecommuting on an ad-hoc basis Break arrangements Mealtime flex Casual dress (every day) Compressed workweek Telecommuting on a part-time basis Casual dress (seasonal) Shift flexibility Seasonal scheduling Telecommuting on a full-time basis Job sharing Alternating location arrangements Results-only work environment (ROWE) 57% 49% 44% 43% 39% 34% 34% 34% 23% 19% 17% 17% 13% 4% 1% Govt > Private(FP). Public(FP) Govt > Public(FP) Public(FP) > Private(FP). Blank cells in the last column indicate that no statistically significant differences were found. medium > small Large > small Large > small Large > small Large > small Differences Based on Staff Size* (n = 532) * Indicates a significant difference based on staff size. Blank cells in the last column indicate that no statistically significant differences were found. NP (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. 2010) Table G-4 Flexible Working Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization 55% 46% 42% 45% 41% 37% 31% 33% 23% 20% 14% 13% 12% 1% 1% Nonprofit Organization 51% 50% 39% 41% 40% 25% 35% 38% 23% 20% 25% 23% 17% 7% 4% Publicly Owned For-Profit Organization 65% 56% 56% 36% 26% 33% 32% 31% 20% 18% 9% 20% 9% 7% 1% Government Sector 78% 58% 50% 50% 50% 33% 69% 36% 36% 11% 36% 22% 22% 3% 0% Govt > Private(FP). Source: 2010 Employee Benefits (SHRM. Source: 2010 Employee Benefits (SHRM. NP.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 Casual dress day (one day per week) Flextime Telecommuting on an ad-hoc basis Break arrangements Mealtime flex Casual dress (every day) Compressed workweek Telecommuting on a part-time basis Casual dress (seasonal) Shift flexibility Seasonal scheduling Telecommuting on a full-time basis Job sharing Alternating location arrangements Results-only work environment (ROWE) 57% 49% 44% 43% 39% 34% 34% 34% 23% 19% 17% 17% 13% 4% 1% Small (1–99 Employees) 59% 44% 37% 42% 45% 35% 28% 29% 20% 11% 9% 12% 9% 1% 2% Medium (100–499 Employees) 57% 51% 46% 45% 36% 33% 35% 35% 26% 20% 19% 15% 13% 3% 1% Large (500 or More Employees) 57% 54% 51% 43% 36% 32% 41% 38% 23% 28% 25% 26% 18% 8% 1% Large > small Large.

small Differences Based on Staff Size* (n = 532) * Indicates a significant difference based on staff size. small Large > small Large > small Large > small Large > medium.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 Direct deposit Professional development opportunities Professional memberships Certification/recertification fees Professional license application or renewal fees Cross-training to develop skills not directly related to the job Free/discounted uniforms Food services/subsidized cafeteria Organization-sponsored sports teams Legal assistance/services On-site ATMs Executive club memberships Postal services for employees Mentoring program Career counseling College/school selection/referral Paycards Travel planning services Employer-sponsored personal shopping discounts English as a second language (ESL) classes Dry cleaning services Foreign language classes Pet health insurance Prepared take-home meals Self-defense training Concierge services On-site haircuts 98% 90% 90% 71% 70% 49% 30% 22% 22% 20% 20% 19% 19% 17% 15% 11% 11% 10% 9% 8% 7% 7% 4% 3% 3% 2% 1% Small (1–99 Employees) 96% 87% 91% 71% 68% 43% 23% 8% 12% 8% 4% 13% 18% 8% 7% 7% 7% 7% 2% 6% 3% 3% 1% 1% 2% 1% 1% Medium (100–499 Employees) 97% 90% 91% 71% 73% 48% 32% 17% 27% 21% 17% 20% 20% 13% 16% 11% 10% 10% 6% 6% 10% 3% 3% 0% 3% 2% 1% Large (500 or More Employees) 100% 95% 88% 69% 67% 57% 36% 48% 25% 33% 44% 21% 20% 36% 22% 15% 17% 14% 20% 16% 9% 16% 9% 9% 5% 4% 3% Large > medium. 2010) . small Large > small Large > medium. small Large > medium. small Large > medium. Blank cells in the last column indicate that no statistically significant differences were found. small Large > small Large > medium. small Medium > small Large > medium. small Large. Source: 2010 Employee Benefits (SHRM. medium > small Large > medium.

Govt Private(FP) > NP Differences Based on Sector* Direct deposit Professional development opportunities Professional memberships Certification/recertification fees Professional license application or renewal fees Cross-training to develop skills not directly related to the job Free/discounted uniforms Food services/subsidized cafeteria Organization-sponsored sports teams Legal assistance/services On-site ATMs Executive club memberships Postal services for employees Mentoring program Career counseling College/school selection/referral Paycards Travel planning services Employer-sponsored personal shopping discounts English as a second language (ESL) classes Dry cleaning services Foreign language classes Pet health insurance Prepared take-home meals Self-defense training Concierge services On-site haircuts 98% 90% 90% 71% 70% 49% 30% 22% 22% 20% 20% 19% 19% 17% 15% 11% 11% 10% 9% 8% 7% 7% 4% 3% 3% 2% 1% (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. NP. Blank cells in the last column indicate that no statistically significant differences were found. Source: 2010 Employee Benefits (SHRM. 2010) .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 96% 89% 91% 73% 71% 48% 30% 16% 26% 19% 13% 20% 20% 15% 14% 9% 11% 10% 6% 8% 8% 6% 4% 2% 1% 2% 1% Nonprofit Organization 99% 94% 90% 63% 63% 45% 25% 23% 13% 24% 26% 15% 19% 19% 16% 12% 7% 7% 8% 8% 3% 6% 3% 3% 5% 5% 3% Publicly Owned For-Profit Organization 100% 88% 88% 73% 73% 51% 32% 37% 23% 22% 32% 20% 18% 25% 18% 11% 19% 17% 18% 7% 13% 3% 6% 7% 5% 1% 0% Government Sector 97% 97% 94% 72% 78% 58% 42% 22% 14% 19% 28% 11% 14% 11% 11% 17% 14% 3% 8% 17% 3% 19% 3% 0% 8% 3% 6% Govt > Public(FP) Public(FP) > Govt Public(FP) > Private(FP) Public(FP) > Private(FP).

small Medium > small Large > medium. NP. Govt Public(FP) > NP. small Medium > small Large > small Large > small Large > small Medium > small (n = 532) * Indicates a significant difference based on staff size.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 Temporary relocation benefits Relocation lump-sum payment Location visit assistance Assistance selling previous home Cost-of-living differential Spouse relocation assistance Home insurance program Housing counseling Reimbursement for financial loss sustained from a home sale Mortgage assistance Rental assistance Renter insurance program Down payment assistance Mortgage insurance 28% 28% 20% 11% 10% 10% 6% 6% 5% 3% 3% 3% 2% 1% Small (1–99 Employees) 12% 13% 10% 1% 3% 4% 3% 2% 1% 1% 1% 1% 1% 1% Medium (100–499 Employees) 30% 30% 21% 12% 12% 14% 6% 6% 6% 3% 4% 3% 2% 0% Large (500 or More Employees) 43% 41% 30% 20% 14% 11% 11% 9% 7% 5% 6% 7% 4% 2% Differences Based on Staff Size* Large > medium. Source: 2010 Employee Benefits (SHRM. Blank cells in the last column indicate that no statistically significant differences were found. Blank cells in the last column indicate that no statistically significant differences were found. Govt Public(FP) > Private(FP). Govt (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. Source: 2010 Employee Benefits (SHRM. Govt Differences Based on Sector* Temporary relocation benefits Relocation lump-sum payment Location visit assistance Assistance selling previous home Cost-of-living differential Spouse relocation assistance Home insurance program Housing counseling Reimbursement for financial loss sustained from a home sale Mortgage assistance Rental assistance Renter insurance program Down payment assistance Mortgage insurance 28% 25% 20% 11% 11% 10% 6% 5% 5% 4% 3% 3% 3% 1% Public(FP) > Private(FP). Govt Public(FP) > NP. NP. 2010) . 2010) Table I-4 Housing and Relocation Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization 28% 25% 20% 11% 11% 10% 6% 5% 5% 4% 3% 3% 3% 1% Nonprofit Organization 18% 25% 16% 2% 5% 5% 4% 3% 0% 1% 0% 3% 0% 1% Publicly Owned For-Profit Organization 42% 49% 30% 25% 15% 20% 14% 11% 9% 5% 10% 5% 2% 1% Government Sector 14% 8% 8% 3% 8% 3% 3% 0% 0% 0% 0% 0% 0% 0% Public(FP) > NP.

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 Per diem for meals Employee keeps frequent flyer miles Employee keeps hotel points Business laptop for personal use while on business travel Paid Internet access while on business travel Paid long-distance calls home while on business travel Travel accident insurance Car or limo service to/from airport Rental car upgrades First or business class airfare Paid dry cleaning while on business travel Paid minibar snacks at hotel Additional pay for weekend travel Paid travel expenses for spouse Paid airline club membership Paid pay-per-view movies at hotel Paid health club fees while on business travel Child care expenses while on business travel Pet care arrangements while on business travel 65% 64% 64% 62% 55% 54% 37% 35% 13% 12% 12% 9% 7% 6% 5% 5% 3% 2% 1% Small (1–99 Employees) 61% 64% 65% 55% 53% 50% 30% 29% 14% 8% 9% 9% 7% 6% 6% 7% 4% 2% 1% Medium (100–499 Employees) 67% 61% 61% 65% 56% 55% 36% 38% 13% 14% 13% 10% 9% 6% 4% 4% 3% 2% 2% Large (500 or More Employees) 68% 69% 69% 65% 54% 59% 48% 39% 14% 14% 15% 8% 4% 6% 5% 4% 2% 1% 1% Large > medium. Source: 2010 Employee Benefits (SHRM. 2010) . Blank cells in the last column indicate that no statistically significant differences were found. small Differences Based on Staff Size* (n = 532) * Indicates a significant difference based on staff size.

Govt Private(FP).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 62% 67% 67% 63% 57% 57% 35% 39% 17% 14% 12% 10% 8% 6% 5% 6% 4% 2% 1% Nonprofit Organization 65% 56% 56% 55% 47% 40% 33% 27% 4% 7% 11% 6% 6% 5% 7% 5% 3% 1% 1% Publicly Owned For-Profit Organization 66% 68% 72% 66% 60% 78% 55% 35% 15% 15% 19% 14% 6% 6% 3% 3% 1% 1% 3% Government Sector 92% 44% 44% 58% 44% 22% 28% 25% 6% 8% 3% 0% 0% 3% 0% 0% 0% 0% 0% Private(FP) > NP Public(FP) > Private(FP). Public(FP) > Govt (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. 2010) . NP. NP. Public(FP) > Govt Private(FP). Govt Differences Based on Sector* Per diem for meals Employee keeps frequent flyer miles Employee keeps hotel points Business laptop for personal use while on business travel Paid Internet access while on business travel Paid long-distance calls home while on business travel Travel accident insurance Car or limo service to/from airport Rental car upgrades First or business class airfare Paid dry cleaning while on business travel Paid minibar snacks at hotel Additional pay for weekend travel Paid travel expenses for spouse Paid airline club membership Paid pay-per-view movies at hotel Paid health club fees while on business travel Child care expenses while on business travel Pet care arrangements while on business travel 65% 64% 64% 62% 55% 54% 37% 35% 13% 12% 12% 9% 7% 6% 5% 5% 3% 2% 1% Govt > Private(FP). Public(FP) Private(FP). Source: 2010 Employee Benefits (SHRM. NP. NP > Govt Public(FP) > Private(FP).

Public(FP) > Govt Public(FP) > Private(FP). Govt Differences Based on Sector* Holiday parties Milestone rewards Company picnic Noncash companywide performance awards Community volunteer programs Discount ticket services Company-purchased tickets Take your child to work day Pets at work Take your parent to work day Take your pet to work day 79% 68% 56% 47% 40% 37% 32% 25% 6% 1% 1% Private(FP). 2010) .72 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Table K-3 Other Benefits (by Organization Staff Size) Overall Holiday parties Milestone rewards Company picnic Noncash companywide performance awards Community volunteer programs Discount ticket services Company-purchased tickets Take your child to work day Pets at work Take your parent to work day Take your pet to work day 79% 68% 56% 47% 40% 37% 32% 25% 6% 1% 1% Small (1–99 Employees) 84% 56% 53% 42% 27% 24% 31% 23% 7% 1% 1% Medium (100–499 Employees) 80% 69% 57% 51% 38% 38% 33% 23% 6% 1% 1% Large (500 or More Employees) 74% 80% 57% 47% 59% 51% 33% 31% 4% 1% 2% Large > medium. NP. small Medium > small (n = 532) * Indicates a significant difference based on staff size. NP. Source: 2010 Employee Benefits (SHRM. Public(FP) > Govt Private(FP). small Medium > small Large > medium. 2010) Table K-4 Other Benefits (by Organization Sector) Overall Privately Owned For-Profit Organization 83% 65% 59% 51% 35% 35% 43% 22% 7% 2% 1% Nonprofit Organization 82% 75% 51% 44% 39% 39% 16% 30% 5% 2% 3% Publicly Owned For-Profit Organization 77% 73% 60% 50% 56% 45% 28% 30% 3% 1% 1% Government Sector 50% 58% 39% 22% 36% 31% 6% 25% 0% 0% 3% Private(FP). Blank cells in the last column indicate that no statistically significant differences were found. small Medium > small Differences Based on Staff Size* Small > large Large > medium. Public(FP) > Govt (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. NP. NP. Source: 2010 Employee Benefits (SHRM.

2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 73 Prevalence of Benefits (In Alphabetical Order) 24-hour nurse line 401(k) debit card 529 plan Accelerated death benefits Access to backup child care services Access to backup elder care services Accident insurance Accidental death and dismemberment insurance (AD&D) Acupressure/acupuncture medical coverage Additional pay for weekend travel Adoption assistance Alternating location arrangements Alternative/complementary medical coverage Assistance selling previous home Auto insurance program Automatic enrollment into defined contribution retirement plan Automatic escalation of salary deferral amounts for defined contribution plans Automobile allowances for business use of personal vehicles Babies at work Balanced funds Bariatric coverage for weight loss Break arrangements Bring child to work in emergency Business cell phone or handheld device for personal use Business laptop for personal use while on business travel Cancer insurance Car or limo service to/from airport Career counseling Carpooling subsidy Cash balance pension plan Casual dress (every day) Casual dress day (one day per week) Casual dress (seasonal) Certification/recertification fees Child care expenses while on business travel Child care referral service Chiropractic coverage College/school selection/referral Community volunteer programs Company picnic Company-owned car for employee use Company-paid time off for group vacations Company-purchased tickets Compressed workweek Concierge services Consortium child care center Consumer-directed health care plan (CDHP) Contraceptive coverage Cost-of-living differential CPR/first aid training 56% 2% 13% 25% 4% 2% 24% 82% 31% 7% 9% 4% 14% 11% 10% 39% 18% 49% 1% 60% 31% 43% 30% 62% 62% 31% 35% 15% 5% 9% 34% 57% 23% 71% 2% 17% 85% 11% 40% 56% 23% 1% 32% 34% 2% 1% 16% 68% 10% 55% Prevalence of Benefits (continued) Credit counseling service Credit union Critical illness insurance Cross-training to develop skills not directly related to the job Defined benefit pension plan Defined contribution plan loans Defined contribution retirement plan Dental insurance Dependent care flexible spending account Direct deposit Discount ticket services Domestic partner benefits for opposite-sex partners (not including health care coverage) Domestic partner benefits for same-sex partners (not including health care coverage) Domestic partner health care coverage (opposite-sex) Domestic partner health care coverage (same-sex) Donations for participation in charitable events Down payment assistance Dry cleaning services Educational loans for members of employees’ families Elder care assisted living assessments Elder care in-home assessments Elder care leave above federal FMLA leave Elder care leave above state FMLA leave Elder care referral service Elective procedures coverage Emergency flexibility Employee assistance program (EAP) Employee computer purchase discounts (not a loan) Employee discounts on company services Employee referral bonus Employer match for defined contribution retirement plan Employer-matched contributions to health savings account (HSA) Employer-sponsored personal shopping discounts English as a second language (ESL) classes Exclusive provider organization (EPO) Executive club memberships Experimental/elective drug coverage Family leave above required federal FMLA leave Family leave above required state FMLA leave Financial planning services First or business class airfare Fitness center membership subsidy/reimbursement Fitness equipment subsidy/reimbursement Flextime Floating holidays Food services/subsidized cafeteria Foreign language classes Formal phased retirement program 16% 36% 21% 49% 27% 69% 92% 94% 72% 98% 37% 13% 15% 37% 38% 34% 2% 7% 3% 1% 1% 11% 11% 11% 7% 7% 75% 26% 38% 41% 72% 7% 9% 8% 9% 19% 3% 20% 19% 28% 12% 33% 5% 49% 43% 22% 7% 6% .

74 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Prevalence of Benefits (continued) Foster care assistance Free computers to employees for personal use Free or discounted home Internet service Free/discounted uniforms Full flexible benefits plan Gender reassignment surgery coverage Geriatric counseling Graduate educational assistance Grief recovery program Health and lifestyle coaching Health care coverage for dependent grandchildren Health care coverage for foster children Health care coverage for part-time workers Health care premium discount for getting an annual health risk assessment Health care premium discount for not using tobacco products Health care premium discount for participating in a weight-loss program Health care premium discount for participating in a wellness program Health care premium flexible spending account Health fairs Health reimbursement account (HRA) Health savings account (HSA) Health screening programs HMO (health maintenance organization) Holiday parties Home insurance program Hospital indemnity insurance Housing counseling Incentive bonus plan (executive) Incentive bonus plan (nonexecutive) Incentive stock options (ISOs) Indemnity plan (fee-for-service) Individual investment advice Infertility treatment coverage (other than in-vitro fertilization) Intensive care insurance In-vitro fertilization coverage Job sharing Lactation support services Laser-based vision correction coverage Legal assistance/services Life insurance Life insurance for dependents Loans for employees to purchase personal computers Loans to employees for emergency/disaster assistance Location visit assistance Long-term care insurance Long-term disability insurance Low-/no-interest loans to employees for non-emergency situations Mail-order prescription program Massage therapy services at work Matching charitable contributions 1% 5% 3% 30% 30% 2% 4% 56% 17% 33% 39% 37% 37% 12% 11% 4% 9% 43% 42% 6% 11% 43% 33% 79% 6% 19% 6% 54% 46% 10% 8% 40% 30% 19% 25% 13% 4% 19% 20% 87% 58% 7% 18% 20% 31% 76% 7% 91% 12% 23% Prevalence of Benefits (continued) Mealtime flex Medical flexible spending accounts Mental health coverage Mentoring program Milestone rewards Mortgage assistance Mortgage insurance Noncash companywide performance awards Non-qualified stock options (NQSOs or NSOs) Nonsubsidized child care center Nutritional counseling On-site H1N1 flu vaccinations On-site seasonal flu vaccinations On-site ATMs On-site blood pressure machine On-site check cashing On-site elder care fairs On-site fitness center On-site fitness classes On-site haircuts On-site lactation/mother’s room On-site medical clinic On-site nap room On-site parking On-site sick room On-site vaccinations for infants/children Organization-sponsored sports teams Paid adoption leave Paid airline club membership Paid bereavement leave Paid day off for employee’s birthday Paid dry cleaning while on business travel Paid family leave Paid health club fees while on business travel Paid holidays Paid Internet access while on business travel Paid jury duty above what is required by law Paid long-distance calls home while on business travel Paid maternity leave Paid military leave Paid minibar snacks at hotel Paid paternity leave Paid pay-per-view movies at hotel Paid personal day(s) Paid sabbatical program Paid sick leave cash-out option Paid sick leave plan Paid time off cash-out option Paid time off for volunteering Paid time off plan 39% 72% 82% 17% 68% 3% 1% 47% 6% 3% 18% 35% 68% 20% 20% 9% 1% 21% 14% 1% 28% 10% 5% 90% 12% 5% 22% 16% 5% 89% 10% 12% 24% 3% 97% 55% 68% 54% 17% 22% 9% 17% 5% 29% 4% 7% 36% 19% 17% 47% .

2010) 30% 10% 12% 10% 4% 3% 44% 11% 17% 26% 25% 1% 1% 46% 17% 34% 44% 28% 15% 11% 17% 11% 37% 10% 62% 16% 5% 77% 30% 41% 59% 75% 18% .2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 75 Prevalence of Benefits (continued) Paid time off to serve on the board of a community group or professional association Paid travel expenses for spouse Paid vacation cash-out option Paid vacation plan Parental leave above federal FMLA leave Parental leave above state FMLA leave Parenting workplace seminars Parking subsidy Paycards Payroll advances Payroll deductions Personal tax services Pet care arrangements while on business travel Pet health insurance Pets at work Pharmacy management program Point of service (POS) plan Postal services for employees Preferred provider organization (PPO) Prepared take-home meals Prescription drug program coverage Preventive programs specifically targeting employees with chronic health conditions Professional development opportunities Professional license application or renewal fees Professional memberships Qualified transportation spending account Rehabilitation assistance Reimbursement for financial loss sustained from a home sale Relocation lump-sum payment Rental assistance Rental car upgrades Renter insurance program Results-only work environment (ROWE) Retention bonus (executive) Retention bonus (nonexecutive) Retiree health care coverage Retirement planning services Rewards or bonuses for achieving or completing certain health and wellness goals/programs Roth 401(k) savings plan Scholarships for members of employees’ families Seasonal scheduling Self-defense training Shift flexibility Shift premiums Short-term disability insurance Sign-on bonus (executive) Sign-on bonus (nonexecutive) Smoking cessation program 20% 6% 18% 44% 17% 17% 3% 7% 11% 19% 93% 2% 1% 4% 6% 15% 21% 19% 85% 3% 96% 33% 90% 70% 90% 12% 45% 5% 28% 3% 13% 3% 1% 14% 11% 25% 39% 28% 28% 17% 17% 3% 19% 41% 71% 26% 16% 39% Prevalence of Benefits (continued) Spot bonus Spouse relocation assistance Stock purchase plan Stress-reduction program Subsidized child care center Subsidized cost of elder care Supplemental accident insurance Supplemental executive retirement plan (SERP) Support groups Surcharges for spousal health care coverage Take your child to work day Take your parent to work day Take your pet to work day Target-date retirement funds Telecommuting on a full-time basis Telecommuting on a part-time basis Telecommuting on an ad-hoc basis Temporary relocation benefits Time bank of paid time off Time bank of sick leave Time bank of vacation leave Transit subsidy Travel accident insurance Travel planning services Undergraduate educational assistance Unpaid sabbatical program Vacation purchase plan Vision insurance Weight-loss program Wellness newsletter/column Wellness programs Wellness resources and information Wholesale generic drug program for injectable drugs Source: 2010 Employee Benefits (SHRM.

Table A–2. Table I–3. Table F–3. Table E–2. Table J–3. Table F–4 Acupressure/acupuncture medical coverage Table A–1. Table A–4 Adoption leave. Table A–2. Table G–2. Table D–4 CDHP. Table G–4 Compensation benefits. Table A–2. Table J–4 C Cancer insurance Table A–1. Table E–4 ATMs. Table E–2. Table G–4 Automobile allowances for business use of personal vehicles Table D–1. Table C–3. Table K–2. Table H–4 Airline club membership Table J–1. Table D–4 . Table E–3. Table J–4 Community volunteer programs Table K–1. Table F–2. Table F–4 Table F–1. Table C–4 Company picnic Table K–1. on-site Table B–1. Table G–4 Community groups. See Consumer-directed health care plan Cell phone and/or handheld device for personal use Table D–1. Table J–2. Table G–3. Table J–2. Table H–4 Cash balance pension plan Table C–1. Table D–4 B Babies at work Table F–1. Table D–3. Table E–4 Alternative/complementary medical coverage Table A–1. Table G–4 Bring child to work in emergency Table F–1. Table C–3. Table F–3. Table D–3. Table D–2. Table C–3. Table D–3. Table F–4 Adoption assistance Table F–1. Table D–3. Table C–4 Table G–1. Table F–2. Table A–2. Table F–2. Table F–3. Table D–4 Accident insurance. Table F–3. Table G–3. Table D–3. Table F–2. Table J–4 Free to employees for personal use Table D–1. Table A–2. Table G–3. Table F–2. Table J–4 Chiropractic coverage Table A–1. Table F–3. Table G–2. Table C–2. on-site Table D–1. Table H–3. Table E–4 Check cashing. Table D–3. on-site Table H–1. Table D–4 Table F–1. Table A–3. Table H–4 Access to backup child care services. Table A–4 Accident insurance Table D–1. Table F–3. supplemental Table A–1. Table K–2.76 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Benefits Index A Accelerated death benefits Table D–1. Table K–3. Table D–3. Table A–3. Table H–2. Table G–3. Table G–2. Table D–3. Table A–4 Alternating location arrangements Table G–1. Table D–2. Table A–2. Table A–4 Car or limo service to/from airport Table J–1. paid Table E–1. Table J–3. Table F–3. Table H–3. Table D–2. Table K–4 Career counseling Table H–1. Table J–3. Table J–4 Child care center Consortium Nonsubsidized Subsidized Business cell phone or handheld device for personal use Table D–1. Table D–4 Bereavement leave. Table F–4 Expenses while on business travel Referral service Table J–1. Table I–2. Table D–2. Table K–3. Table K–2. Table H–3. Table D–2. Table D–3. Table K–4 Table G–1. Table H–2. Table A–2. Table C–4 Charitable contributions Donations for participation in events Matching Table D–1. Table C–4 Casual dress day Every day Company-purchased tickets Table K–1. Table K–4 Auto insurance program Table D–1. Table B–2. Table D–2. Table F–3. Table A–3. Table J–4 Table F–1. Table J–2. Table A–4 Break arrangements Table G–1. Table H–4 Company-owned car for employee use Table D–1. Table E–4 Child care Access to backup services Accidental death and dismemberment insurance Table A–1. See Financial and compensation benefits Compressed workweek Table G–1. paid Table E–1. Table C–2. Table D–4 Company-paid time off for group vacations Table E–1. Table F–4 Balanced funds Table C–1. Table D–2. Table H–2. Table C–2. paid time off to serve on board Table E–1. Table J–3. Table C–2. Table D–4 Automatic enrollment into defined contribution retirement plan Table C–1. Table G–2. Table F–1. Table J–2. Table G–2. Table D–4 Access to backup elder care services Table F–1. Table F–4 Certification/recertification fees Table H–1. Table J–2. Table F–4 Table F–1. Table K–3. Table E–4 Business travel benefits Table J–1. Table F–2. Table E–3. Table E–3. Table J–3. Table F–3. Table D–4 Table D–1. Table E–2. Table H–2. Table D–3. Table A–4 Birthdays. Table A–3. Table F–3. Table E–2. Table G–4 One day per week Seasonal Automatic escalation of salary deferral amounts for defined contribution plans Table C–1. Table J–2. Table F–4 AD&D. Table F–4 Bariatric coverage for weight loss Table A–1. Table G–3. Table H–3. Table J–4 College/school selection/referral Table H–1. Table A–3. Table A–3. Table F–2. Table E–3. Table J–2. Table D–4 Assistance selling previous home Table I–1. Table D–2. Table D–3. Table F–2. Table J–3. Table G–2. Table B–4 Table F–1. Table D–2. Table I–4 Carpooling subsidy Table D–1. Table D–2. Table A–4 Blood pressure machine. Table F–2. Table F–4 Business laptop for personal use while on business travel Table J–1. See Accidental death and dismemberment insurance Additional pay for weekend travel Table J–1. Table D–2. Table D–2. Table E–2. Table A–3. Table F–2. Table C–3. Table E–3. Table G–4 Table G–1. Table G–3. Table J–3. paid day off Table E–1. Table D–4 Computers Business laptop for personal use while on travel Table J–1. Table B–3. Table D–3.

Table J–3. Table F–2. Table F–4 Employee computer purchase discounts Table D–1. Table F–4 Donations for participation in charitable events Table D–1. Table A–4 Cost-of-living differential Table I–1. Table H–2. Table C–3. Table I–3. Table F–2. Table F–4 Table F–1. Table H–3. Table A–3. Table C–4 In-home assessments Table F–1. Table F–2. Table D–3. Table C–2. Table F–3. Table J–2. Table E–3. Table D–3. Table K–2. Table C–2. Table F–2. Table E–2. Table C–3. Table E–2. Table A–4 First or business class airfare Table J–1. Table J–4 Table A–1. Table D–2. Table H–3. Table A–2. Table H–4 Employer-matched contributions to health saving accounts Table A–1. Table F–2. Table D–2. Table D–2. Table F–3. Table H–3. Table A–4 Down payment assistance Table I–1. Table H–2. Table J–4 Table F–1. Table A–2. See Prescription drug program coverage Dry cleaning services Table H–1. See Companypurchased tickets Elder care Access to backup services Experimental/elective drug coverage Table A–1. Table D–2. Table C–3. Table D–2. Table E–3. Table A–4 Credit union Table D–1. Table A–4 Above and beyond required state FMLA leave Table E–1. Table D–4 Consumer-directed health care plan Table A–1. Table A–3. Table J–2. Table H–2. Table B–4 Employee discounts on company services Table D–1. Table E–4 First aid training Table B–1. Table A–4 Financial planning services Table D–1. Table J–4 Consortium child care center Table F–1. Table F–3. Table F–2. Table D–3. Table A–3. Table A–4 Drugs. Table J–4 English as a second language classes Table H–1. Table A–2. Table H–3. Table A–2. Table F–4 Table F–1. Table A–2. Table F–2. Table F–4 F Family-friendly benefits Table F–1. Table A–3. Table C–4 Table E–1. Table B–2. Table I–4 Employer-sponsored personal shopping discounts Table H–1. Table F–3. Table K–4 Emergency flexibility Table E–1. Table A–3. Table F–2. Table A–2. Table D–2. Table D–3. Table D–4 Table H–1. Table E–2. Table H–4 Educational loans for members of employees' families Table D–1. Table A–4 Employee keeps hotel points Table J–1. Table D–4 Critical illness insurance Table A–1. Table D–3. Table A–4 Table F–1. Table C–4 Table F–1. Table F–4 Leave above and beyond federal FMLA Leave above and beyond state FMLA On-site fairs Defined contribution retirement plan Table C–1. Table A–3. Table A–3. Table E–3. Table E–4 Dependent care flexible spending account Table F–1. Table B–3. Table D–3. Table J–3. Table C–3. Table F–2. Table B–3. Table F–4 Direct deposit Table H–1. Table H–2. Table E–3. Table F–4 Defined contribution plan loans Table C–1. Table H–2. Table C–2. Table F–3. Table D–4 Employee referral bonus Table D–1. Table I–2. Table F–2. Table F–3. Table H–3. Table F–4 Family leave Above and beyond required federal FMLA leave Table E–1. Table B–4 Dry cleaning while on business travel Table J–1. Table A–2. Table A–3. Table I–3. Table B–4 Domestic partner benefits (other than health care) Opposite-sex partners Same-sex partners Employee assistance program Table A–1. Table D–2. Table F–3. Table A–3. Table E–3. Table D–4 Discount ticket services Table K–1. Table A–3. Table D–3. Table A–2. Table D–2. Table A–2. Table F–3. Table K–3. Table H–4 Domestic partner health care coverage Opposite-sex partners Same-sex partners Employee keeps frequent flyer miles Table J–1. Table E–4 Table F–1. Table A–3. Table I–4 Employer match for defined contribution retirement plan Table C–1. Table D–3. Table D–3. Table D–4 Executive club memberships Table H–1. Table D–2. Table H–3. Table B–3. Table D–2. Table H–4 Subsidized cost Financial and compensation benefits Table D–1. Table B–2. Table H–2. Table H–2. Table D–3. Table F–3. Table D–4 Fitness center. Table J–2. Table D–3. Table A–4 Table A–1. See English as a second language classes Exclusive provider organization Table A–1. Table C–2. Table D–2. Table A–4 Cross-training to develop skills not directly related to the job Table H–1. Table J–3. See Exclusive provider organization ESL. Table F–3. See Employee assistance program Educational assistance Table D–1. Table D–4 Table D–1. Table F–2. Table D–4 E EAP. Table E–4 Table E–1. Table H–4 CPR/first aid training Table B–1. Table J–3. Table I–2. on-site Table B–1. Table A–4 Disability insurance Table A–1. Table D–3. Table C–4 Contraceptive coverage Table A–1. Table E–2. Table D–4 . Table D–4 EPO. Table E–2. Table H–4 Cultural event tickets. Table E–4 Table F–1. Table H–3. Table F–3. Table D–4 Table A–1. Table H–4 Credit counseling service Table D–1. Table A–4 Elective procedures coverage Table A–1. Table E–4 Dental insurance Table A–1. Table A–3. Table A–2. Table A–2. Table D–2. Table F–4 Assisted living assessments Geriatric counseling D Defined benefit pension plan Table C–1. Table E–3.2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 77 Loans for employees to purchase Purchase discounts Concierge services Table D–1. Table A–2. Table E–2. Table J–2. Table F–4 Paid Referral service Table E–1. Table A–3. Table A–2. Table B–2.

Table E–2. Table B–3. See Health savings accounts Formal phased retirement program Table C–1. Table D–4 Table J–1. Table A–3. on-site Table B–1. Table A–4 529 plan Table F–1. Table B–3. Table C–4 Premium discount for not using tobacco products Table B–1. Table I–4 Foreign language classes Table H–1. Table H–3. Table A–2. Table D–2. Table H–4 Indemnity plan (fee-for-service) Table A–1. Table A–3. Table F–3. Table I–2. Table D–3. Table K–2. Table J–2. Table A–2. Table H–4 Health care Dependent grandchildren coverage Domestic partner coverage Foster children coverage Housing benefits Table I–1. Table G–4 Floating holidays Table E–1. Table A–2. Table A–4 Health maintenance organizations Table A–1. Table B–4 Fitness equipment subsidy/ reimbursement Table B–1. Table A–3. Table C–2. Table I–3. Table A–4 Table A–1. Table B–2. Table A–3. Table A–3. Table A–2. Table D–3. Table B–2. See Cell phone and/or handheld device for personal use Health and lifestyle coaching Table B–1. Table D–3. Table D–2. Table A–4 HMOs. Table D–2. Table A–2. Table H–3. Table J–4 Flu vaccinations. Table A–2. Table A–2. Table A–4 Free or discounted home Internet service Table D–1. Table D–4 Free/discounted uniforms Table H–1. Table J–2. Table J–3. Table G–3. Table C–4 Part-time worker coverage Foster care assistance Table F–1. Table K–4 Holidays. Table C–3. Table J–4 Geriatric counseling Table F–1. Table B–3. Table J–4 Table A–1. Table C–2. Table K–3. Table A–2. Table B–3. Table B–3. Table J–3. Table A–4 Premium discount for getting annual health risk assessment Table B–1. Table A–3. Table B–4 Hospital indemnity insurance Table A–1. Table H–3. Table F–2. Table D–3. paid Table E–1. Table A–3. Table A–4 Table A–1. Table B–4 Incentive stock options Table D–1. Table D–2. Table B–2. Table H–4 Home insurance program Table I–1. Table D–4 Free computers to employees for personal use Table D–1. Table B–2. Table H–2. Table B–4 Graduate educational assistance Table D–1. Table F–4 Table A–1. on-site Table H–1. Table A–2. Table A–2. See Company-paid time off for group vacations Holiday parties Table K–1. Table E–4 Handheld devices. Table B–3. Table A–2. Table B–3. Table F–4 Health reimbursement accounts Table A–1. Table F–3. Table I–3. Table I–3. Table A–4 Internet Free or discounted home service Paid access while on travel Table D–1. Table D–4 Premium discount for participating in a weight-loss program Premium discount for participating in wellness program Premium flexible spending account Retiree coverage Table B–1. Table H–2. Table B–4 Incentive bonus plan Executive Nonexecutive Table D–1. Table A–2. Table A–3. Table A–2. See Health maintenance organizations H1N1 flu vaccinations. on-site Table B–1. Table I–2. Table B–4 Generic drug program for injectable drugs Table A–1. Table F–2. Table I–4 Flextime Table G–1. Table C–4 Frequent flyer miles Table J–1. Table D–4 Table D–1. Table A–3. medical Table A–1. Table D–4 Individual investment advice Table C–1. Table B–4 Fitness classes. Table D–3. Table B–3. Table A–3. Table J–2. Table B–4 Table A–1. Table H–2. Table I–4 Table A–1. Table A–3. Table A–3. health care coverage Table A–1. Table F–2. Table I–2. Table D–4 Health screening programs Table B–1. Table A–4 Table A–1. Table A–3. Table J–3. Table A–2. Table J–2. Table E–2. Table H–2. Table B–2. Table B–4 Food services/subsidized cafeteria Table H–1. Table B–3. Table A–4 Other than in-vitro fertilization Intensive care insurance G Gender reassignment surgery coverage Table A–1. Table C–3. Table B–2.78 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Fitness center membership subsidy/ reimbursement Table B–1. Table E–3. Table D–4 Surcharges for spousal coverage Health club fees while on travel Infertility treatment coverage In-vitro fertilization Table A–1. Table E–4 Flexible spending accounts. Table A–4 Table A–1. Table B–2. Table G–2. Table A–4 I In-vitro fertilization coverage Table A–1. Table D–2. Table A–3. Table J–3. Table B–2. Table A–2. Table D–2. Table A–3. See Health reimbursement accounts HSA. Table A–3. Table B–4 Grief recovery program Table A–1. Table B–4 401(k) debit card Table C–1. Table A–2. Table B–4 Grandchildren. Table A–2. Table B–3. Table F–4 Group vacations. Table A–4 Health fairs Table B–1. Table J–4 Full flexible benefits plan Table D–1. Table B–2. See Incentive stock options . Table A–2. Table H–3. Table F–3. Table A–3. Table B–3. Table A–2. Table A–4 Table B–1. Table A–3. Table A–4 Table A–1. Table B–3. Table A–4 Housing counseling Table I–1. Table D–2. Table A–4 Foster children. Table E–3. Table A–3. Table B–2. Table B–2. Table D–3. Table A–4 H Haircuts. Table A–4 Table J–1. Table H–4 HRA. Table C–3. Table A–4 Hotel points Table J–1. Table D–3. Table A–2. Table A–4 Health savings accounts Table A–1. Table A–3. Table C–2. Table D–2. health care coverage for dependents Table A–1. Table A–4 ISOs. Table D–3. Table B–2. Table A–3. Table A–3. on-site Table B–1. Table A–2. Table A–2.

Table D–2. Table B–4 Table B–1. Table H–3. Table F–4 Life insurance Table D–1. Table D–3. Table J–3. paid Table E–1. Table A–4 Paid holidays Table E–1. Table D–2. Table H–4 Mortgage insurance Table I–1. Table A–4 Paid jury duty above what is required by law Table E–1. Table B–3. Table I–2. Table B–2. Table D–4 Loans to employees for emergency/disaster assistance Table D–1. Table A–4 Table F–1. Table E–3. Table D–3. Table K–2. Table B–4 N Nap room. Table K–4 Location visit assistance Table I–1. Table E–4 Non-qualified stock options Table D–1. Table J–3. See English as a second language classes. Table E–4 Nutritional counseling Table B–1. Table D–4 Paid day off for employee's birthday Table E–1. Table I–3. Table E–3. Table E–4 Lifestyle coaching Table B–1. Table E–3. Table F–2. Table H–3. Table B–2. Table B–3. Table B–2. Table E–4 Table H–2. Table I–2. Table K–3. Table E–2. Table A–2. Table F–2. Table A–3. Table J–2. Table G–4 L Lactation/mother's room Table F–1. Table J–2. Table J–2. Table H–3. Table D–2. Table J–4 . Table B–2. Table F–2. Table D–2. Table F–4 Table F–1. Table D–3. Table H–4 Mortgage assistance Table I–1. Table F–2. Table B–2. Table J–3. Table J–4 Vaccinations Table B–1. Table E–4 Noncash companywide performance awards Table K–1. Table D–3. Table B–4 Legal assistance/services Table H–1. Table E–4 Sick room Table B–1. Table F–4 Medical clinic. Table D–3. Table E–4 Minibar snacks at hotel Table J–1. Table F–3. Table B–2. Table F–2. Table E–2. Table F–3. Table D–3. Table J–2. Table F–3. Table E–3. Table D–4 Childcare center Elder care fairs Fitness center Table F–1. Table B–3. paid Table E–1. Table F–4 P Paid adoption leave Table E–1. Table A–4 Military leave. Table B–3. Table A–3. Table J–4 Mental health coverage Table A–1. Table E–2. Table J–4 Nonsubsidized child care center Table F–1. Table I–3. Table I–4 Life insurance for dependents Table D–1. Table D–2. Table E–3. Table D–3. Table E–2. Table E–2. Table D–2. Table H–4 Blood pressure machine Check cashing Massage therapy services at work Table B–1. Table A–2. Table E–2. Table A–2. Table G–3. Table D–4 Paid bereavement leave Table E–1. Table E–2. Table B–4 Long-term care insurance Table A–1. Table D–3. Table F–2. Table B–4 Table D–1. Table I–2. Table A–2. Table G–3. Table A–3. Table B–2. Table K–2. Table B–4 Low-/no-interest loans to employees for non-emergency situations Table D–1. Table K–4 Laser-based vision correction coverage Table A–1. Table H–2. Table E–3. See Non-qualified stock options Nurse line. Table F–3. Table J–3. Table B–2. Table H–2. Table F–3. Table H–3. Table J–2. paid Table E–1. Table B–2. Table B–3. Table D–2. Table A–3. Table J–3. Table E–3. Table F–3. See Non-qualified stock options NSOs. Table F–4 Long-distance calls home while on business travel Table J–1. Table J–4 M Mail-order prescription program Table A–1. Table B–4 Paid airline club membership Table J–1. Table E–2. Table F–2. Table H–2. Table J–4 Paid family leave Table E–1. Table D–2. Table A–2. Table A–3. Table E–2. Table D–4 Mentoring program Table H–1. Table E–3. Table E–2. Table J–3. Table D–3. Table F–3. Table B–2. Table B–3. Table D–4 Paid long-distance calls home while on business travel Table J–1. on-site Table B–1. Table B–4 Fitness classes Haircuts Table B–1. Table J–2. Table B–3. Table E–4 Jury duty. Table F–4 Table B–1. Table D–2. Table B–4 Maternity leave. Table H–4 Milestone rewards Table K–1. Table B–3. Table B–3. Table H–2. Table B–2. Table I–4 Paid dry cleaning while on business travel Table J–1. Table G–2. Table F–4 Medical flexible spending accounts Table A–1. Table H–3. Table D–4 O On-site services ATMs. Table B–3. Table A–4 Lactation/mother's room Medical clinic Nap room Parking Language classes. Table A–3. Table J–4 Long-term disability insurance Table A–1. Table E–4 Mealtime flex Table G–1. Table I–4 Vaccinations for infants/children Table F–1. Table D–4 Organization-sponsored sports teams Table H–1. Table H–4 Lactation support services Table F–1. Table K–3. Table A–2. Table J–2. Table E–3. Table D–4 Mother's room. Table B–4 Table B–1. Table G–2.2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 79 J Job sharing Table G–1. Table B–3. Table B–2. Table J–2. Table F–2. Foreign (non-English) language classes Laptop for travel/personal use Table J–1. Table J–4 Loans for employees to purchase personal computers Table D–1. Table J–3. Table F–3. Table F–4 Table B–1. Table B–3. 24-hour Table B–1. Table B–4 Table H–1. Table E–4 NQSOs. on-site Table F–1. Table B–3. Table A–4 Paid health club fees while on business travel Table J–1. Table B–4 Table D–1. Table G–4 Matching charitable contributions Table D–1. Table E–3. Table I–3. Table B–4 Leave benefits Table E–1. Table J–3. Table H–1 Paid Internet access while on business travel Table J–1. on-site Table B–1. Table B–2.

Table B–3. Table I–3. Table E–2. Table J–4 Point of service plan Table A–1. Table I–2. Table F–2. Table E–4 Pets at work Table K–1. Table J–3. See Point of service plan Postal services for employees Table H–1. Table I–2. Table I–2. Table J–2. Table E–3. Table E–4 Personal services benefits Table H–1. Table A–2. Table A–3. Table E–2. Table J–2. Table D–4 Preventive programs specifically targeting employees with chronic health conditions Table B–1. Table A–2. Table J–2. Table D–4 Paid pay-per-view movies at hotel Table J–1. Table E–3. Table C–3. Table A–2. Table E–4 Paid sick leave plan Table E–1. Table E–3. Table E–3. Table C–4 Prepared take-home meals Table H–1. Table A–4 Rewards or bonuses for achieving or completing certain health and wellness goals/programs Table B–1. Table E–3. Table A–3. Table J–3. Table I–2. Table E–4 Pet care arrangements while on business travel Table J–1. Table D–3. Table E–2. Table E–4 Reimbursement for financial loss sustained from a home sale Table I–1. paid Table E–1. Table E–4 Personal tax services Table D–1. Table A–4 Parental leave Above and beyond federal FMLA Above and beyond state FMLA Parenting workplace seminars PPOs. Table H–3. Table B–2. Table A–3. Table G–3. Table E–2. Table D–3. Table H–2. Table A–4 Professional development opportunities Table H–1. Table E–2. Table E–2. Table E–3. Table E–4 Retiree health care coverage Table A–1. Table H–3. Table B–3. paid Professional associations. Table E–2. Table D–3. Table E–4 Payroll deductions Table D–1. Table H–2. Table I–3. Table E–3. Table I–4 Rental car upgrades Table J–1. Table E–2. Subsidy Table D–1. Table I–4 Paid sick leave cash-out option Table E–1. Table D–2. Table I–3. Table J–2. Table A–3. Table E–3. Table E–3. Table E–3. Table H–4 Paid vacation plan Table E–1. Table E–4 POS plan. Table A–4 Paid personal days Table E–1. Table D–4 Q Qualified transportation spending account Table D–1. Table H–4 Table F–1. Table J–3. Table I–4 Paid time off cash-out option Table E–1. Table K–3. paid time off to serve on board Table E–1. Table E–2. Table I–3. Table E–3. Table A–4 Retention bonus Executive Nonexecutive Table D–1. See Preferred provider organizations Preferred provider organizations Table A–1. Table H–4 Paid minibar snacks at hotel Table J–1. Table A–4 Paid travel expenses for spouse Table J–1. Table E–3. Table E–3. Table E–4 Table E–1. Table E–4 Paid sabbatical program Table E–1. Table A–4 Retirement planning services Table C–1. Table J–2. Table H–3. Table J–2. Table H–2. Table E–2. Table A–2. Table B–4 Parking On-site services. Table D–4 Table D–1. Table J–3. Table E–2. Table D–2. Table C–3. Table D–3. Table D–2. Table C–4 Part-time workers Health care coverage Paternity leave. Table D–3. Table A–2. Table H–3. Table E–2. Table A–2. Table H–3. Table J–3. Table C–2. Table D–3. Table H–4 Renter insurance program Table I–1. Table A–3. Table J–3. formal phased Table C–1. Table D–4 Paid vacation cash-out option Table E–1. Table D–2. Table E–3. Table E–2. Table H–2. Table H–3. Table D–3. Table I–2. See Noncash companywide performance awards Personal computers. Table F–3. Table I–3. Table A–2. Table E–3. Table E–2.80 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Paid maternity leave Table E–1. Table H–2. Table J–4 Rental assistance Table I–1. Table E–2. Table J–3. Table E–4 Paycards Table H–1. Table E–2. Table E–2. See Computers Personal days. Table H–3. Table K–2. Table I–4 Paid time off to serve on the board of a community group or professional association Table E–1. Table I–4 Paid time off for volunteering Table E–1. Table C–4 Table E–1. Table H–2. Table J–4 Payroll advances Table D–1. Table H–4 Professional memberships Table H–1. Table D–4 Paid paternity leave Table E–1. Table J–4 Per diem for meals Table J–1. Table D–3. Table H–2. Table E–3. Table H–4 Table E–1. Table C–3. Table E–4 Retirement program. Table H–4 Paid military leave Table E–1. Table C–2. Table D–2. Table J–4 Professional license application or renewal fees Table H–1. Table H–4 Relocation benefits Table I–1. See Results-only work environment S Sabbatical program Paid Table A–1. Table E–4 Pay-per-view movies at hotel Table J–1. Table D–4 Relocation lump sum payment Table I–1. Table J–4 Paid time off plan Table E–1. Table H–3. Table K–4 Results-only work environment Table G–1. Table D–2. Table E–4 Pet health insurance Table H–1. Table E–3. Table E–2. Table E–4 Performance awards. Table D–2. Table E–4 . Table B–4 Roth 401(k) savings plan Table C–1. Table E–4 ROWE. Table E–3. Table E–2. Table H–2. Table F–4 Prescription drug program coverage Table A–1. Table D–2. Table B–2. Table G–4 Pharmacy management program Table A–1. Table D–4 Table D–1. Table J–2. Table E–4 Table E–1. Table G–2. Table E–3. Table C–2. Table A–3. Table J–4 R Rehabilitation assistance Table A–1. Table A–3.

Table K–2. Table E–3. Table B–2. Table C–2. Table A–4 Table B–1. Table I–4 Surcharges for health care coverage Stock options Transit subsidy Table D–1. Table J–4 Wholesale generic drug program for injectable drugs Table A–1. Table E–2. Table K–4 SERP. Table G–2. Table E–2. Table J–3. Table E–3. Table B–2. Table B–4 Subsidized cost of elder care Table A–1. Table K–4 Vacations. Table B–4 Relocation assistance Table I–1. Table E–4 Supplemental accident insurance Table A–1. Table G–4 Full-time basis Table D–1. Table I–2. Table D–4 Wellness resources and information Table B–1. Table D–2. Table K–4 Table E–1. Table G–4 Volunteering Community programs Paid time off for Nonexecutive Part-time basis Table K–1. Table G–2. Table E–3. Table C–3. Table B–2. Table B–2. Table D–2. Table D–3. Table I–4 W Weight loss Bariatric coverage Programs Sports teams. Table B–4 Subsidized child care center Table F–1. Table B–4 Support groups Table A–1. Table A–2. Table D–4 Travel accident insurance Table J–1. See Business travel benefits Travel planning services Table H–1. Table D–2. Table E–2. Table A–3. Table C–3. Table C–4 Seasonal flu vaccinations. Table K–3. Table B–3. Table D–4 Table A–1. Table K–2. Table I–3. on-site Table B–1. Table A–4 Unpaid sabbatical program Table E–1. Table D–3. Table H–3. Table B–2. Table B–2. Table G–4 Smoking cessation program Table B–1. Table K–3. Table C–4 On-site for infants/children Vision correction coverage Laser-based Vision insurance Table F–1. Table E–4 Table E–1. Table K–2. Table B–4 Spouses Paid travel expenses Vacation leave Wellness newsletter/column Table B–1. Table A–2. Table G–2. Table E–2. Table A–4 Target-date retirement funds Table C–1. Table G–2. Table D–2. Table D–4 Table G–1. Table E–2. Table C–2. Table E–4 Table A–1. Table F–2. Table A–4 . Table E–4 Table J–1. Table C–4 Wellness programs Table B–1. Table D–3. Table B–3. Table B–2. Table A–3. Table F–3. Table A–2. Table E–3. Table G–4 Take your parent to work day Table K–1. Table H–4 T Take your child to work day Table K–1. Table A–3. Table H–2. Table K–3. Table D–2. Table B–2. Table G–3. Table D–3. Table H–4 Seasonal scheduling Table G–1. Table E–2. Table D–4 Travel benefits. Table C–2. Table B–3.2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy 81 Unpaid Table E–1. Table E–3. free/discounted Table H–1. Table B–3. Table F–2. Table B–2. Table H–2. Table F–4 24-hour nurse line Table B–1. Table A–4 Sign-on bonus Executive Table G–1. Table A–4 U Undergraduate educational assistance Table D–1. Table D–2. Table A–2. Table I–2. Table D–3. Table A–2. Table D–3. Table D–3. Table D–2. Table B–4 Table A–1. Table A–2. Table D–2. Table A–2. Table G–4 Surcharges for spousal health care coverage Table A–1. Table B–4 Telecommuting Ad-hoc basis Table A–1. Table D–4 Scholarships for members of employees' families Table D–1. Table B–3. Table H–2. Table J–3. Table D–4 Supplemental executive retirement plan Table C–1. Table D–2. Table A–3. Table D–2. Table B–3. on-site Table B–1. Table F–4 Sick leave Table E–1. Table K–3. Table E–4 Tax services Table D–1. Table B–2. Table A–3. Table A–4 Uniforms. Table D–4 Table G–1. See Organization-sponsored sports teams Spot bonus Table D–1. Table B–4 Table E–1. See Company-paid time off for group vacations Vaccinations On-site Shift premiums Table D–1. Table A–2. Table C–3. Table G–3. Table A–4 Sick room. Table A–2. See Supplemental executive retirement plan Shift flexibility Table G–1. Table D–3. Table G–3. Table D–3. Table A–4 Stock purchase plan Table D–1. Table D–4 Time banks Paid time off Sick leave Table E–1. Table H–4 Stress-reduction program Table B–1. Table A–3. Table A–3. Table D–4 Take your pet to work day Table K–1. Table A–2. Table G–2. Table B–4 Short-term disability insurance Table A–1. Table E–2. Table B–4 Temporary relocation benefits Table I–1. Table J–2. Table E–2. Table A–4 Table D–1. Table E–3. Table A–3. Table B–3. Table B–3. Table A–3. Table J–4 Traditional defined benefit pension plan Table C–1. Table J–2. Table G–3. Table H–3. Table B–3. Table E–4 Table D–1. Table E–3. Table E–4 Self-defense training Table H–1. Table K–2. Table E–4 V Vacation purchase plan Table E–1. Table I–3. Table D–3. Table H–3. Table G–3. Table F–3. Table K–4 Table B–1. Table B–3. Table E–3. Table A–3.

html. For more information on backup care. from www. Retrieved April 1. shrm. U.bls. from www. please refer to SHRM’s survey brief on this topic. paid sick leave plan and/or paid personal leave. The employee must work at a site at which the employer has 50 or more employees within a 75-mile radius. Alexandria. Retrieved April 1. 2010. This survey instrument is available upon request by contacting the SHRM Survey Program at surveys@shrm. Families with own children: Employment status of parents by age of youngest child and family type. 2007). Bureau of Labor Statistics. (2009).census. from www. (2004). Retrieved April 1. U.shrm.S. webcasts and advocacy efforts surrounding health care reform. Backup Care: Alternative Child and Family Care Arrangements (SHRM. Society for Human Resource Management. SHRM Human Capital Benchmarking Database (unpublished data. HHS issues report on the impact of poor health on businesses [News release]. 2006-07 annual averages. (2009. 2010. from www. National Alliance for Caregiving and AARP. 11 For 2010.htm. For 2010. “babies at work” was added to the family-friendly benefits section. 12 2 13 3 14 4 15 5 16 6 17 7 18 19 8 9 10 .S. “on-site H1N1 flu vaccinations” and “on-site seasonal flu vaccinations” were added to the health and welfare benefits section.82 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Endnotes 1 For more information about this legislation. “automatic escalation of salary deferral amounts for defined contribution plans” was added to the retirement savings and planning benefits section. “pay cards” was added to the personal services benefits section.gov/prod/2004pubs/c2kbr-33. Retrieved April 1.org or by phone at 703-535-6301. 2010 employee job satisfaction: A research report by SHRM. Journey to work: 2000.com/trends. MetLife study of employee benefits trends. Ibid. 2010. Retrieved April 1. Society for Human Resource Management.caregiving.release/famee. June).hhs. whymetlife. (2003). June). “seasonal casual dress” was added to the flexible working benefits section. Please visit www. 2010.org/hrdisciplines/healthcare. MetLife.S. 2010. Caregiving in the U. Census Bureau. For 2010. SHRM Poll: Assistance organizations offer to help employees deal with high gas prices. Retrieved April 1. (2010.gov/news.pdf.pdf. from www. VA: Author. videos. 2010. For 2010. (2008). Department of Health and Human Services. from www. SHRM’s Health Care Resource Page is a one-stop resource with all of the latest articles.org/data /CaregivingUSAllAgesExecSum.gov/news /press/2003pres/20030916.org/surveys/. stories. (2009).t04. For 2010. 2009) HR professionals were asked to indicate that their organizations offered either a paid time off plan or paid vacation plan.

Green Workplace (January 2008) 3. Practices and Attitudes Survey Report (June 2009) 2.shrm. the Middle East and North Africa Executive Summary (March 2010) 2. 2009 Cost of Health Care Benchmarking Study: Executive Summary (December 2009) 2. 2008 Job Satisfaction Survey Report (June 2008) Ethics and Sustainability 1. The U. 2010 Employee Benefits Survey Report (June 2009) 4.S. Leading the Future: What Senior HR Leaders Need to Know (February 2009) 4. Benefits 1. 2007 Corporate Social Responsibility Pilot Study (April 2007) Compensation 1. India. 2006 HR Practices in Executive-Level Compensation Survey Report (May 2006) . Canada. 2007 State of the Workplace Diversity Management Survey Report (February 2008) 4.S. Examining Paid Leave in the Workplace (April 2009) Diversity 1. What Senior HR Leaders Need to Know: Perspectives from the United States. SHRM Compensation Data Center 2.org. 2006 Workplace Diversity and Changes to the EEO-1 Process Survey Report (October 2006) Business Leadership 1. 2008 Religion and Corporate Culture Survey Report (October 2008) 3. The Impact of the U. and Global Economic Decline on Businesses (April 2009) 3.2010 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. Global Diversity and Inclusion: Perceptions. Key Priorities for the HR Profession Through 2015 (December 2008) Employee Relations 1. Workplace Policies for Office Pools (January 2010) 2. Point of View: The Economic Downturn from the Employee Perspective (April 2009) 4. Recession and Its Impact on Employee Retirement (August 2009) 3. 2009 Job Satisfaction Survey Report (June 2009) 3. please visit www. Leading Now. The Ethics Landscape in American Business Survey Report (June 2008) 2.

84 2010 Employee Benefits Examining Employee Benefits in the Midst of a Recovering Economy Global HR 1. What Senior HR Leaders Need to Know: Perspectives from the United States. please visit www. .org/Surveys. the Middle East and North Africa Executive Summary (March 2008) 2. The H1N1 Virus—How Prepared Is Your Workplace? (October 2009) 2. Background Checking: Conducting Credit Background Checks (January 2010) 3. 2007 Advances in E-Recruiting Leveraging the .shrm. Global Talent Sourcing in the United States and Canada (March 2008) 3. Interviewing Do’s and Don’ts for Job Seekers (November 2009) 2.Jobs Domain Survey Report (June 2007) Organizational and Employee Development 1. Canada. What Senior HR Leaders Need to Know (February 2009) 3. Critical Skills Needs and Resources for the Changing Workforce Survey Report (2008) 4. 2006 Weapons in the Workplace Survey Report (November 2006) Staffing Management 1. Corporate Indian Companies: Forging New Talent Pipelines and Creative Career Pathways (November 2008) Safety and Security 1. 2007 Change Management Survey Report (April 2007) To access these reports and view a complete listing of all SHRM Survey products. 2009 Human Capital Benchmarking Study: Executive Summary (November 2009) 2. SHRM and CCHRA 2008 Global Talent Sourcing in the United States and Canada (March 2008) 4. India.

mechanical. stored in a retrieval system or transmitted in whole or in part. Loftus CCP.org /application. manager. please visit www. in any form or by any means.. survey research analyst Evren Esen. without the prior written permission of the Society for Human Resource Management. manager. GRP. SHRM members can download this research report and many others free of charge at www. If you are not a SHRM member and would like to become one. 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.shrm. Workplace Trends and Forecasting Program External contributors: SHRM Total Rewards/Compensation and Benefits Special Expertise Panel: Jennifer C. recording or otherwise. SPHR. CBP. Phil. All rights reserved. All content is for informational purposes only and is not to be construed as a guaranteed outcome. photocopying. © June 2010 Society for Human Resource Management. graphic designer Bonnie Claggett. copy editor Jihee Lombardi. Printed in the United States of America. This publication may not be reproduced. production traffic coordinator 10-0280 . electronic. SHRM Survey Research Center Jennifer Schramm.Project Team This report is published by the Society for Human Resource Management (SHRM). SPHR Copy editing: Design: Production: Katya Scanlan. M.org/surveys. Theresa Perry. Project leader: Project contributors: Shawn Fegley.shrm.

ISBN 978-1-586-44201-9 FSC logo 9 781586 442019 2010 Employee Benefits Price: $79.27043 .95 Nonmembers 62.95 Members | $199.

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