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An employee trust is a trust for the benefit of employees. The employees that an employee trust benefits are usually defined by reference to employment by a particular company (or group of companies). In addition to employees, the beneficiaries may, under the terms of the trust, include some or all of former employees (of the relevant company ...
An Employee Stock Ownership Plan ( ESOP) in the United States is a defined contribution plan, a form of retirement plan as defined by 4975 (e) (7)of IRS codes, which became a qualified retirement plan in 1974. [1] [2] It is one of the methods of employee participation in corporate ownership. According to an analysis of data provided by the ...
Employee assistance program. An employee assistance program in the United States generally offers free and confidential assessments, short-term counseling, referrals, and follow-up services for employees. EAP counselors may also work in a consultative role with managers and supervisors to address employee and organizational challenges and needs.
Personal finance. A cafeteria plan or cafeteria system is a type of employee benefit plan offered in the United States pursuant to Section 125 of the Internal Revenue Code. [1] Its name comes from the earliest such plans that allowed employees to choose between different types of benefits, similar to the ability of a customer to choose among ...
Employee handbook. An employee handbook, sometimes also known as an employee manual, staff handbook, or company policy manual, is a book given to employees by an employer. The employee handbook can be used to bring together employment and job-related information which employees need to know. It typically has three types of content: [1]
Employee recognition is the timely, informal or formal acknowledgement of a person's behavior, effort, or business result that supports the organization's goals and values, and exceeds their superior's normal expectations. [1] Recognition has been held to be a constructive response and a judgment made about a person's contribution, reflecting ...
Employee resource groups (also known as ERGs, affinity groups, business network groups, or business resource groups [1]) are groups of employees who join in their workplace based on shared characteristics or life experiences. [2] ERGs are generally based on providing support, enhancing career development, and contributing to personal ...
IAS 19 or International Accounting Standard Nineteen rule concerning employee benefits under the IFRS rules set by the International Accounting Standards Board. In this case, "employee benefits" includes wages and salaries as well as pensions, life insurance, and other perquisites. The rules in IAS 19 explains the accounting for longer term ...
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