Accommodation and Enhancement Programs Chapter 9 Accommodation and Enhancement Programs McGraw-Hill/Irwin Copyright © 2009 The McGraw-Hill Companies, Inc. All rights reserved.

LEARNING OBJECTIVES Five categories of accommodation and enhancement benefits and their objectives Specific benefits in each category Reasons many companies offer these benefits Tax advantages for employers and employees Legal issues

ACCOMMODATION AND ENHANCEMENT BENEFITS Mental and Physical Well - Being Family Assistance Programs Flexible Scheduling Educational Benefits Support Programs for Daily Living

MENTAL AND PHYSICAL WELL - BEING 2 Classifications Employee Assistance Programs (EAP) Wellness Programs

EMPLOYEE ASSISTANCE PROGRAMS Designed to Help Employees Cope which Personal Problems Should Improve Job Performance Cost $50 - $60 Per Employee Annually Problems Affects Performance of 10 - 15% of Workforce

EAP SERVICES Providing Information about Services Problem Identification & Assessment Short - Term Counseling Referrals to Professionals Follow - Up to Assess Effectiveness Staffing a Help - Line

REFERRAL EAPs Employee Chooses Provider Employer Usually NOT Under Contract With Providers Employer Might get Volume Discount

FULL - SERVICE In - House Services Third - Party Providers Staffed by Company Employees On - or Off - Site Locations Third - Party Providers Contracted Services from Providers Consortium EAP Companies Combine to Contract Services

EAP CONFIDENTIALITY Ways to Protect Maintain Files Separate from Personnel Files Use Codes in Files Limit Access to Files Meetings not Known by Management

EMPLOYER LIABILITY IN EAPs May be Legally Responsible for Inappropriate EAP Actions Misdiagnosis Referral to Unqualified Providers Premature Treatment Termination Abandonment Inappropriate Relationships Libel or Slander of Employee’s Name

EAP REGULATIONS ERISA COBRA IRC Not All EAPs Subject to Reporting & Disclosure COBRA If EAP Qualifies as a Welfare Benefit If EAP Qualifies as a Health Care Benefit IRC Employers can Deduct as a Business Expense

WELLNESS PROGRAMS Promote and Maintain Physical and Psychological Health Offered In - House or Off - Site Return - on - Investment: $6 Savings per $1 Spent Programs Include: Back Care Smoking Cessation Stress Management Weight Control

BACK CARE In 2004, 4.7 Million Nonfatal Work Injuries or Illnesses 40% were Back / Shoulder Injuries 22.9% were to Upper Extremities 21.2 % were to Lower Extremities

SMOKING CESSATION PROGRAMS Employers may invest in smoking cessation programs as simple as information campaigns that emphasize the negative aspects of smoking to intensive programs geared toward helping individuals stop smoking Employers may sponsor the participation of employees in a Smokenders® education program Other options include offering nicotine replacement therapy, such as nicotine gum and patches, and self-help services

STRESS MANAGEMENT PROGRAMS Stress management programs can help employees cope with many factors inside and outside work that contribute to stress: Job conditions Health and personal problems Personal and professional relationships can make employees anxious and thus less productive Symptoms of stressful workplaces include low morale, chronic absenteeism, low productivity, and high turnover rates

WEIGHT CONTROL AND NUTRITION PROGRAMS Weight-control and nutrition programs educate employees about proper nutrition and weight loss to promote sound health Information from the medical community has clearly indicated that excess weight and poor nutrition are significant risk factors in cardiovascular disease, diabetes, high blood pressure, and cholesterol levels Over time, these employee programs should yield better health, increased morale, and improved appearance

HEALTH RISK APPRAISALS Analysis Of Blood Chemicals Cholesterol Triglyceride Glucose Uric Acid Levels Blood Pressure Checks Body Measurements Height Weight Percentage of Body Fat Diabetes Screening

FAMILY ASSISTANCE PROGRAMS Elder Care Child Care Day Care

EDUCATIONAL ASSISTANCE IRC Section 127 Educational Assistance Programs Tuition Reimbursement Scholarship Programs

SECTION 127 Employees can Deduct $5,250 for Tuition Fees and Similar Expenses Books, Supplies, & Equipment Must Pay Taxes above $5,250, Unless It’s Working Condition Fringe Satisfies Nondiscrimination Requirements For Employees, not Dependents

SUPPORT PROGRAMS FOR DAILY LIVING Transportation Services Clean Air Act Amendments 1990 Physical Fitness Centers