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  2. Employee benefits - Wikipedia

    Employee benefits and (especially in British English) benefits in kind (also called fringe benefits, perquisites, or perks) include various types of non-wage compensation provided to employees in addition to their normal wages or salaries. Instances where an employee exchanges (cash) wages for some other form of benefit is generally referred to ...

  3. Health insurance in the United States - Wikipedia

    Health benefits provided by employers are also tax-favored: Employee contributions can be made on a pre-tax basis if the employer offers the benefits through a section 125 cafeteria plan. Workers who receive employer-sponsored health insurance tend to be paid less in cash wages than they would be without the benefit, because of the cost of ...

  4. Compensation and benefits - Wikipedia

    Compensation and benefits (C&B) is a sub-discipline of human resources, focused on employee compensation and benefits policy-making. While compensation and benefits are tangible, there are intangible rewards such as recognition, work-life and development. Combined, these are referred to as total rewards.

  5. Fringe benefits tax (Australia) - Wikipedia

    The 'employee' may be a current, former or future employee, and treatment of the benefit will be the same whether it is received directly by the employee or by associate of the employee. Note that an employee is different from a contractor, and fringe benefits are only for employees or associates.

  6. Explanation of benefits - Wikipedia

    An explanation of benefits (commonly referred to as an EOB form) is a statement sent by a health insurance company to covered individuals explaining what medical treatments and/or services were paid for on their behalf. The EOB is commonly attached to a check or statement of electronic payment. An EOB typically describes: the service performed ...

  7. IAS 19 - Wikipedia

    Defined benefit pension plans as a type of post-employment benefit plan. Defined benefit pension plans will offer various types of benefit according to the mode by which the employee leaves the employer. For example, if the employee remains in employment until his retirement age, then he may be entitled to a pension, often calculated by ...

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