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

3. 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

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

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

6. 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 % of Workforce

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

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

9. 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

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

11. 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

12. 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

13. 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

14. 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

15. 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

16. 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

17. 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

18. 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

19. FAMILY ASSISTANCE PROGRAMS
Elder Care
Child Care
Day Care

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

21. 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

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