In the past, workers have little influence on the form in which they will be forwarded for consideration. Compensation was primarily monetary dimension. Only a few organizations, have the advantages of simple plans, which allow managers to a certain degree of customization packages received by subordinates. It seems that the main cost associated with the introduction of a flexible plan of organization benefitowego barriers were related to the administration, and also communication of these plans [Beam, et al, 2001, p. 444].
Development kafeteryjnej form of wages was only with "the more flexible employment, including by innovations in the sphere of wage workers. More flexible salary through the binding of some of its constituents with the economic situation of the company and its employees the work "[Pocztowski, 2003, p. 378]. In addition, the development of plans kafeteryjnych contributed to the use of new technologies and approaches to outsourcing, allowing the separation of responsibility for certain activities outside the organization [Beam, et al, 2001, p. 444]. According to research by the Chartered Institute of Personnel and Development in 2001, about 9% of workers had flexible plan kafeteryjny, in 2002, this figure rose to 12%. Employee Benefits Magazine and shows an increase from 9% in 2002 to 19% in 2003 [Hutchinson, 2004, p. 3]. Research These show the trend in the implementation of plans kafeteryjnych in organizations.
The authors of the book, "Employee Benefits " today, many organizations have introduced kafeteryjne plans, in which all (or nearly all) employees have the opportunity to design their own package benefitowego. These plans kafeteryjne possible not only to decide on the use of money allocated by the employer to Benefits but also to enhance its capacity to acquire the advantages offered by deducting a certain amount from salary [Beam, et al, 2001, p. 444].
addition to the classic cafeteria-based additives on Benefits provided by the employer, has developed the voluntary market kafeteryjnych plans. Unlike classic cafeteria, in the latter, the employee voluntarily transferred part of their earnings to use within the cafeteria plan. Such plans are not borne by the employer kafeteryjne additional costs associated with shopping. The role of employers in this situation is to provide preferential pricing for certain products, so you can use the discounts related to the purchase of group and the tax benefits they bring. According Coleman'a, in recent years the market of voluntary plans kafeteryjnych increased considerably. The main reason for this is that the staff realized the possibilities of reducing their costs and thereby increase the real value of their earnings [Coleman, 2006, p. 68].
Currently, there are solutions such as plans kafeteryjne with online access. Due to the complex kafeteriami administration of this type, so far they have been beyond the reach of small organizations. Expenditures for administration of such a broad and complex undertaking was too great. Slowly, however, appear on the market for the company outsorcowanie kafeteryjnych entire systems, so that the costs of holding such an asset in an organization tend to decline. Businesses for conducting online kafeteryjnych systems do not require sophisticated computer system within the organization. To manage the system online kafeteryjnym suffice theoretically a computer with Internet access [Coleman, 2006, p. 68].
[Beam, TB, & McFadden, J. a. (2001). Employee Benefits, 6th Edition. Chicago: Dearborn Financial Publishing]
[Pocztowski, A. (2003). Managing Human Zaswobami. Warsaw: Polish Economic Publishing House]
[ Hutchinson, P. (2004). Flexible Benefits. London: Short Run Press]
[Coleman, A. (2006, Vol 59 Iss 7). Flex takes the lead. Director , pages 1964-1968]
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