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1

Beadle, Carson E. "Taxing Employee Benefits: The Impact on Employers and Employees." Compensation Review 17, no. 2 (March 1985): 12–19. http://dx.doi.org/10.1177/088636878501700202.

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2

Kennedy, Kenneth F., Burton T. Beam, and John J. McFadden. "Employee Benefits." Journal of Risk and Insurance 57, no. 1 (March 1990): 172. http://dx.doi.org/10.2307/252939.

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3

Costello, Ann, Burton T. Beam, and John J. McFadden. "Employee Benefits." Journal of Risk and Insurance 63, no. 2 (June 1996): 343. http://dx.doi.org/10.2307/253752.

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4

Stinton, John E., Burton T. Beam, and John J. McFadden. "Employee Benefits." Journal of Risk and Insurance 52, no. 3 (September 1985): 553. http://dx.doi.org/10.2307/252791.

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Crepas, Kenneth J., Burton T. Beam, and John J. McFadden. "Employee Benefits." Journal of Risk and Insurance 61, no. 1 (March 1994): 158. http://dx.doi.org/10.2307/253435.

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6

Laarman, Linda M. "Employee benefits perspective: Individual freedoms and employer policies and benefit practices." Employment Relations Today 19, no. 3 (September 1992): 353–58. http://dx.doi.org/10.1002/ert.3910190313.

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7

Hadler, Nortin M., and Stephen P. Carter. "Redesigning Employee Benefits." Journal of Occupational and Environmental Medicine 60, no. 9 (September 2018): e509-e510. http://dx.doi.org/10.1097/jom.0000000000001405.

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8

Williams, Margaret L. "Overview: Employee benefits." Human Resource Management Review 4, no. 2 (June 1994): 97–99. http://dx.doi.org/10.1016/1053-4822(94)90022-1.

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9

Laundon, Melinda, Abby Cathcart, and Paula McDonald. "Just benefits? Employee benefits and organisational justice." Employee Relations: The International Journal 41, no. 4 (June 3, 2019): 708–23. http://dx.doi.org/10.1108/er-11-2017-0285.

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Purpose Employee reward is central to contemporary debates about work and employment relations; and in the context of ongoing wage stagnation, benefits represent a growing proportion of total reward value. Past studies have shown that when employees perceive benefits as unfair, this has a negative impact on engagement, performance and retention. Yet no previous studies have explored the components of a benefits system that influence employees’ fairness concerns. Using organisational justice as a theoretical lens, the purpose of this paper is to examine how dimensions of an employee benefits system influence the fairness perceptions of employees. Design/methodology/approach This paper reports on a qualitative, inductive case study of the benefits system in a large finance and insurance company, drawing on three data sources: interviews with the company’s benefits managers, organisational documents and open-text responses from a benefits survey. Findings Three dimensions of the benefits system strongly influenced fairness perceptions – constraints on accessing and utilising benefits; prosocial perceptions about the fairness of benefits to third parties; and the transparency of employee benefits. Practical implications The study informs organisations and benefits managers about the important role of supervisors in perceived benefits usability, and how benefits may be managed and communicated to enhance employee fairness perceptions. Originality/value This study makes a conceptual contribution to the benefits literature through a detailed exploration of the type of organisational justice judgements that employees make about benefits; and identifying for the first time prosocial fairness concerns about the impact of benefits on third parties.
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10

Otavová, Milena, and Jana Gláserová. "Employee benefits under IAS/IFRS and the Czech accounting legislation, the tax point of view including." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 179–88. http://dx.doi.org/10.11118/actaun200957060179.

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The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits – wages, salaries, when employees has rendered services to an entity during a period – month. Entities could create funds from a net profit –fund for social and cultural benefits which could serve as source of social services financing for employees. There are employee benefits defined very extensive in IAS/IFRS. It is IAS 19 – Employee Benefits which defines four Gross of employee benefits: short-term employee benefits, post employment benefits, other long –term employee benefits and termination benefits. There are defined all conditions for employee benefits re­co­gni­tion and treatments for recording and reporting in IAS 19.The paper is concerned with the employee benefits evaluation. The impact on the tax base is eva­lua­ted. There are the most significant types of employee benefits surveyed. They are divided into five groups with the respect to their impact on the tax base. The impact of these benefits is described from their impact on social insurance and health insurance calculation base point of view, as well.
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11

Wheeler, Sue, and Dawn Lyon. "Employee Benefits for the Employer’s Benefit: How Companies Respond to Employee Stress." Personnel Review 21, no. 7 (July 1992): 47–64. http://dx.doi.org/10.1108/00483489210021053.

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12

Moore, Perry. "Comparison of State and Local Employee Benefits and Private Employee Benefits." Public Personnel Management 20, no. 4 (December 1991): 429–39. http://dx.doi.org/10.1177/009102609102000404.

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This paper compares the level of benefits offered to state and local employees in the United States with those provided to private employees of medium and large firms. The public employees enjoy more paid leaves, less expensive health benefits and better pensions. The conclusion points to the additional public personnel costs created by these advantages and addresses the role of benefits in the total compensation package. It also urges that total compensation comparability (pay and benefits) be more widely practiced by public jurisdictions.
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13

Abel, Murad. "The Social And Financial Benefits Of Developing Employee Satisfaction." International Journal of Management & Information Systems (IJMIS) 17, no. 2 (March 27, 2013): 83. http://dx.doi.org/10.19030/ijmis.v17i2.7711.

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Organizations continually seek to create greater efficiencies, employee engagement and organizational development opportunities. Increasing employee satisfaction allows for reduced labor costs and increase efficiencies. Satisfied employees use multiple paths of information to determine their interests in engagement which range from employer-employee relationships to compensation. The more satisfied employees are the more likely organizations will be able to capitalize on intellectual capital to navigate environmental challenges while contributing to their bottom lines.
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14

HALPERIN, ROBERT, and JOSEPH TZUR. "THE EFFECTS OF NONTAXABLE EMPLOYEE BENEFITS ON EMPLOYER PROFITS AND EMPLOYEE WORK EFFORT." National Tax Journal 38, no. 1 (March 1, 1985): 65–79. http://dx.doi.org/10.1086/ntj41791996.

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15

Bergmann, Thomas J., Marilyn A. Bergmann, and Joyce L. Grahn. "How Important are Employee Benefits to Public Sector Employees." Public Personnel Management 23, no. 3 (September 1994): 397–406. http://dx.doi.org/10.1177/009102609402300304.

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16

Mitchell, Olivia S., and Dallas Salisbury. "Why Tax Employee Benefits?" Industrial and Labor Relations Review 39, no. 2 (January 1986): 305. http://dx.doi.org/10.2307/2523482.

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17

Greene, Mark R., Jay Wolfson, and Peter J. Levin. "Managing Employee Health Benefits." Journal of Risk and Insurance 52, no. 2 (June 1985): 348. http://dx.doi.org/10.2307/252524.

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18

Cho, Dongsae, Cynthia M. Combe, and Gerald J. Talbot. "Employee Benefits Answer Book." Journal of Risk and Insurance 63, no. 3 (September 1996): 546. http://dx.doi.org/10.2307/253631.

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19

Mhatre, Amol. "Managing global employee benefits." Pensions: An International Journal 17, no. 4 (November 2012): 342–48. http://dx.doi.org/10.1057/pm.2012.38.

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20

Thompson, Jon M., Debra A. Draper, and Robert E. Hurley. "Revisiting Employee Benefits Managers." Health Care Management Review 24, no. 4 (1999): 70–79. http://dx.doi.org/10.1097/00004010-199902440-00009.

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21

Thompson, Jon M., Debra A. Draper, and Robert E. Hurley. "Revisiting Employee Benefits Managers." Health Care Management Review 24, no. 4 (1999): 70–79. http://dx.doi.org/10.1097/00004010-199910000-00009.

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22

McFadden, David W. "Employee Fringe Benefits Expense." Compensation & Benefits Review 21, no. 6 (December 1989): 66–69. http://dx.doi.org/10.1177/088636878902100610.

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23

O'Connell, Sandra E. "Self-Administering Employee Benefits." Compensation & Benefits Review 23, no. 1 (January 1991): 71–73. http://dx.doi.org/10.1177/088636879102300108.

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24

Deakin, Simon. "Levelling Down Employee Benefits." Cambridge Law Journal 54, no. 1 (March 1995): 35–37. http://dx.doi.org/10.1017/s0008197300083112.

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25

Champion-Hughes, Ruth. "Totally Integrated Employee Benefits." Public Personnel Management 30, no. 3 (September 2001): 287–302. http://dx.doi.org/10.1177/009102600103000302.

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26

Duda, Jiří. "Employee benefits or wage increase?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 2 (2011): 65–68. http://dx.doi.org/10.11118/actaun201159020065.

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The paper comes from a survey done during the years 2007–2009. It focused on employee satisfaction with the provision of employee benefits. The research included 21 companies, 7 companies were from the engineering sector, 7 companies from the food industry, 3 companies represented the budgetary sphere, 3 companies the services sector and one company operates in pharmaceutical industry.The questionnaire survey consisted of 14 questions, including 5 identification-questions. The paper presents results of the questions on dealing with employees’ awareness of employee benefits and on choosing between employees’ preferences of wage increase or increase in value of benefits provided.Employees are informed about all options of providing employee benefits. Only in 3 cases employees stated dissatisfaction with information. This answer was related with the responses to the second monitored question. Employees of these companies preferred pay increases before benefits’ increases. There was no effect of gender of the respondents, neither the influence of the sector of operation, in the preference of increases in wages or in benefits. Exceptions were the employees of companies operating in the financial sector, who preferred employee benefits before a wage increase. It was found that employees of companies who participated in research in 2009, preferred wage increases before the extension of employee benefits, although the value of the net wage increase is lower than the monetary value of benefits increase.The paper is a part of solution of the research plan MSM 6215648904 The Czech economy in the process of integration and globalization, and the development of agricultural sector and the sector of services under the new conditions of the integrated European market.
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Duda, Jiří. "Evaluation to providing of employee benefits related to gender of employees." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 6 (2007): 209–14. http://dx.doi.org/10.11118/actaun200755060209.

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Providing employee benefits is a form of rewarding employees just for the fact that they are employees of the organization. The aim of paper was to find out, whether there exists a relation between the gender of respondents and their answers. It came from certain premises of research results, which were fulfilled. It was found that not providing employee benefits is not a reason for termination of the employment and search for a new job (86 % respondents). Employees (more than 80 %) prefer the possibility to choose between employee benefits, and employers should react to this information through defining rules of choice between the possible benefits. So far, employees of these firms cannot choose employee benefits they would want. Answers (more than 60 %) of employees related to whether they prefer wage increasing or expansion of employee benefits proved the premise and previous studies of the author, where a high preference of wage increase to offers of employee benefits was found. As confirmed by the research, answers of respondents are not dependent on gender of respondents.
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28

Spencer, Marilyn, Deniz Gevrek, Valrie Chambers, and Randall Bowden. "Labor supply and productivity responses to non-salary benefits." Personnel Review 45, no. 5 (August 1, 2016): 1047–68. http://dx.doi.org/10.1108/pr-02-2015-0050.

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Purpose – The purpose of this paper is to explore the impact of a particular low marginal-cost employee benefit on employees’ intended retention and performance. By utilizing a unique data set constructed by surveying full-time faculty and staff members at a public university in the USA, the authors study the impact of this employee benefit on faculty and staff performance and retention. Design/methodology/approach – The authors focus on the impact of reduction in dependent college tuition at various levels on employees’ intentions to work harder and stay at their current job by using both OLS and ordered probit models. The authors also simulate the direct opportunity cost (reduction in revenue) in dollars and as a percent of total budgeted revenue to facilitate administrative decision making. Findings – The results provide evidence that for institutions where employee retention and productivity are a priority, maximizing or offering dependent college tuition waiver may be a relatively low-cost benefit to increase retention and productivity. In addition, the amount of the tuition waiver, number of dependents and annual salary are statistically significant predictors of intended increased productivity and intent to stay employed at the current institution. Originality/value – Employee retention and productivity is a challenge for all organizations. Although pay, benefits and organizational culture tend to be key indicators of job satisfaction, little attention is given to specific types of benefits. This study is the first comprehensive attempt to explore the relationship between the impact of this low-cost employee benefit and employee performance and retention in a higher education institution in the USA.
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29

Fisher, John Gerard. "Who benefits from benefits?" Strategic HR Review 16, no. 3 (June 12, 2017): 117–24. http://dx.doi.org/10.1108/shr-01-2017-0007.

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Purpose This paper aims to review the role of benefits within the employee engagement mix of activities and products and provide three areas for strategic improvement. Design/methodology/approach The paper examines surveys and some well-known models for the inclusion of benefits in employee remuneration and draws on any insights that study uncovers. Findings The findings are that employee benefits should be critically appraised on an annual basis, not simply added to because they seem popular or are “in the news”. Research limitations/implications No specific research was undertaken, as this was a viewpoint of current commercial practice. Practical implications Employers should recognize that spend-to-get benefits require participants to spend their own money and therefore represent a cost to employees rather than a benefit. Employers need to research benefits take-up and participant opinions if the value of introducing them is to be fully realized. Communicating the features of benefits is usually poorly done by internal HR teams. Social implications Better scrutiny of the benefits basket and a closer eye on their effectiveness are required. Originality/value This is a considered view taken from the experience of running a number of commercial engagement programmes in the past 12 months with a view to helping practitioners avoid costly mistakes in future.
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Herr, Raphael M., Luisa Leonie Brokmeier, Joachim E. Fischer, and Daniel Mauss. "The Benefits of an Employee-Friendly Company on Job Attitudes and Health of Employees: Findings from Matched Employer–Employee Data." International Journal of Environmental Research and Public Health 19, no. 15 (July 25, 2022): 9046. http://dx.doi.org/10.3390/ijerph19159046.

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Background: This study explored the association of an employee-friendly work environment with employees’ job attitudes (engagement, commitment, turnover intentions, and job satisfaction), and health (mental and general health), applying matched employer–employee data. Methods: The German Linked Personnel Panel (LPP; n = 14,182) survey simultaneously captures the data of employees and the human resources (HR) management of companies. A two-step cluster analysis of 16 items of the HR valuation identified relatively more- and less-employee-friendly companies (EFCs). Logistic regressions tested differences between these companies in the assessment of job attitudes and health of their employees. Results: Compared to less-EFCS, more-EFCS had a reduced risk of poorer job attitudes and substandard health of their employees. For example, the risk for higher turnover intentions was reduced by 33% in more-EFCS (OR = 0.683, 95% C.I. = 0.626–0.723), and more-EFCS had an 18% reduced chance of poor mental health reporting of their employees (OR = 0.822, 95% C.I. = 0.758–0.892). Conclusions: More-EFCS have more motivated and healthier employees. The most distinct factors for more-EFCS were: the existence of development plans for employees, opportunities for advancement and development, and personnel development measures.
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SWEETING, PAUL. "The cost and value of UK defined benefit pension provision." Journal of Pension Economics and Finance 7, no. 1 (December 6, 2007): 3–36. http://dx.doi.org/10.1017/s1474747207003320.

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SUMMARYThe purposes of this paper are to consider the effect on remuneration of defined benefit pension accrual and the factors that have resulted in changes to the cost and value of this accrual. In this paper, I look at the effect of the change in the cost to an employer of providing a defined benefit pension on the overall cost of remunerating an employee and compare that with the cost of remunerating an employee with no such pension benefits. I allow for the additional cost to the employer of national insurance contributions (‘NICs’). I also look at the change in value of an employee's remuneration, taking into account the value of defined benefit pension accrual and compare this with the change in remuneration for an employee with no such benefits. Here, I allow for employee national insurance contributions and income tax. These assessments look at the cost and value of pension accrual rather than any surplus or deficit relating to previously accrued pension entitlements. I find that costs of employment have risen significantly more for members of defined benefit pension schemes compared with other employees, and that this has largely been as a result of falling long-term interest rates and their effect on the cost of defined benefit pension accrual. The increase in the value of remuneration to employees has shown a similar pattern.
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Selimović, Jasmina, and Benina Veledar. "IMPACT OF IAS 19 ACTUARIAL CALCULATIONS’ ON FINANCIAL PERFORMANCE: EVIDENCE FROM PUBLIC ENTERPRISES IN FEDERATION OF BOSNIA AND HERZEGOVINA." Ekonomska misao i praksa 30, no. 1 (June 2021): 267–83. http://dx.doi.org/10.17818/emip/2021/1.13.

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International Accounting Standard 19 - Employee Benefits outlines the accounting requirements for employee benefits, including short-term benefits, post-employment benefits, other long-term benefits and termination benefits. The standard establishes the principle that the cost of providing employee benefits should be recognized in the period in which the benefit is earned by the employee, rather than when it is paid or payable, and outlines how each category of employee benefits is measured. Aim of the paper is to determine the degree of IAS 19 implementation in Federation of Bosnia and Herzegovina, and its impact on financial performance of public enterprises. Since no significant negative impact of the implementation of IAS 19 on the financial performance has been proven, it could be recommended that the observed entities consider all its advantages and thus realize the potential benefits for both, the company and the employees.
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Noor Shuhadawati Binti Mohamad Amin, Ashgar Ali Ali Mohamed, and Areej Torla. "RETIREMENT BENEFIT IN MALAYSIA: UNDERSTANDING THE LEGAL FRAMEWORK AND ITS CHALLENGES TO THE MIGRANT WORKERS." IIUM Law Journal 29, no. 2 (December 23, 2021): 199–220. http://dx.doi.org/10.31436/iiumlj.v29i2.573.

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The retirement benefits scheme is one of the social security protections accorded to employees around the world. In Malaysia, the retirement benefits scheme is in the form of the contribution made by both employer and employee at a specified rate based on the employee’s monthly wages and such contribution will be credited into the employee’s fund. An employee is allowed to withdraw money from the fund when he or she reaches retirement age. The doctrinal study found that the retirement benefits scheme in Malaysia differs greatly between the local employees and migrant workers. Although migrant workers are allowed to contribute to the retirement benefits scheme known as Employees Provident Fund, their contribution is voluntary, and not done compulsorily. The contribution of the employer is capped at only RM5 per month, which is very low. It is exacerbated by the fact that the contribution in the fund is not transferable as the Employees Provident Fund Act does not provide any provision to transfer the retirement benefit to another scheme in another country. It is hoped that these challenges faced by migrant workers will be given due consideration by the government to allow the migrant workers to have adequate social security protection by reforming the current retirement benefit statute or introducing a new retirement benefit statute that only protects the migrant workers.
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Galanaki, Eleanna. "Effects of employee benefits on affective and continuance commitment during times of crisis." International Journal of Manpower 41, no. 2 (October 29, 2019): 220–38. http://dx.doi.org/10.1108/ijm-08-2018-0270.

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Purpose Employee benefits represent a large proportion of operational costs in most sectors, but discussions of their outcomes have been inconclusive. The purpose of this paper is to decipher the effects of employee benefits on organizational commitment in a changing and largely uncertain environment. Design/methodology/approach Three repeated large-scale surveys in Greece during the recent recession are used (2012, 2013 and 2015, total n=3,498). Findings A new taxonomy of employee benefits based on employees’ subjective utility evaluations is developed and applied. Availability of benefits and changes in the allocation policies of benefits are found to significantly but not powerfully influence organizational commitment. The setting in which this exchange is realized is critical for the relationships developed. Research limitations/implications The study is conducted in a single country during the recession and trough phases of the business cycle and employee benefit allocation is measured with employee perceptions. Future research is called to couple present findings with international research at diverse phases of the business cycle and objective or company-provided measures of employee benefits. Practical implications Employers are advised to draft long-term employee benefit strategies, avoid frequent adjustments and provide multiple types of employee benefits, to increase affective organizational commitment. Originality/value This is the first time employee benefits are treated as a whole, and effects of their allocation and of changes in their allocation are explored at the employee level.
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Duda, Jiří. "Requirements of University Students of Agricultural Focus on Employee Benefits." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 66, no. 2 (2018): 479–86. http://dx.doi.org/10.11118/actaun201866020479.

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The aim of the paper is to identify the employee benefits that university students of agricultural field of study prefer and expect in the future employer’s offer. The goal is also to identify potential gender influences on the students’ preferences of the employee benefits. The survey was conducted in the years 1998–2015, with a total participation of 1,633 students. Based on an offer of potential employee benefits and personal preferences, students have identified the benefits that employers should offer to their employees. The most frequently required benefits include: Meal tickets; on-site parking; additional salary (extra wage); use of company car for private purposes; payment for language courses; extra week of holiday; contribution to pension insurance. At present, there also grows the popularity of the “flexible working hours” benefit. For the most preferred benefits, the influence of the student’s gender on the employee benefit preference was not identified. One of the recommendations for prospective employers is also the use of a flexible employee benefits system – cafeteria system.
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Collura, B. L., and D. Adamson. "Do health insurance infertility benefits impact the employee/employer relationship." Fertility and Sterility 108, no. 3 (September 2017): e9. http://dx.doi.org/10.1016/j.fertnstert.2017.07.041.

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Trung, Tran, Nguyen Tien-Trung, Trinh Thi Phuong Thao, Le Thi Thu Hien, and John Lee. "Does education improve employee benefits in Vietnam? The first evidence from matched employer–employee data." Cogent Education 6, no. 1 (January 1, 2019): 1662162. http://dx.doi.org/10.1080/2331186x.2019.1662162.

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Fronstin, P. "Retirement Patterns and Employee Benefits: Do Benefits Matter?" Gerontologist 39, no. 1 (February 1, 1999): 37–48. http://dx.doi.org/10.1093/geront/39.1.37.

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39

Dunderdale, Nicky. "How the employee benefits market is going digital." Strategic HR Review 17, no. 1 (February 12, 2018): 33–38. http://dx.doi.org/10.1108/shr-12-2017-0084.

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Purpose Nicky Dunderdale, Director of Digital at Psyon, says there is a growing industry demand for intuitive, digital solutions to drive change and transformation in employee benefits to improve the management and communication of employee benefits – a demand that is set to accelerate. Design/methodology/approach In her paper, Nicky examines the following: Why is technology required for employee benefits? What can be done to improve engagement with employees? How can companies use data to deliver more tailored benefit packages to their employees and make the most of their benefit spend? How are companies measuring ROI on their technology investment? Findings In the words of David D’Souza, Head of Engagement at the CIPD, “The credibility of HR in the future will depend upon its ability to utilise traditional skills in combination with tech capability to deliver enhanced performance. There is no longer an opt out of the technology conversation”. Originality/value This paper is an essential reading for HR professionals and employers looking to use their reward and employee benefits strategies to recruit and retain the best talent.
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40

Swidinsky, Robert. "The Economic of Employee Benefits." Relations industrielles 26, no. 4 (April 12, 2005): 907–23. http://dx.doi.org/10.7202/028271ar.

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This paper explores some of the factors determining the relative magnitude of select wage supplements. While the first section provides some insights into the nature and magnitude of all wage supplements in Canadian industries, subsequent sections are limited to the analysis of private employee benefit plans, their determinants and of their determining factors.
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Mitchell, Olivia S., Joseph S. Piacentini, and Jill D. Foley. "EBRI DATABOOK on Employee Benefits." Industrial and Labor Relations Review 47, no. 1 (October 1993): 140. http://dx.doi.org/10.2307/2524248.

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42

Cross, Mark L., and Jerry S. Rosenbloom. "The Handbook of Employee Benefits." Journal of Risk and Insurance 57, no. 1 (March 1990): 167. http://dx.doi.org/10.2307/252936.

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43

Sommer, David W., and Employee Benefit Research Institute. "EBRI Databook on Employee Benefits." Journal of Risk and Insurance 63, no. 2 (June 1996): 347. http://dx.doi.org/10.2307/253755.

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Cutler, Neal E., Kathleen L. Qualls, Joseph S. Piacentini, and Timothy J. Cerino. "EBRI Databook on Employee Benefits." Journal of Risk and Insurance 60, no. 2 (June 1993): 329. http://dx.doi.org/10.2307/252914.

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Venkatesh, Neela. "A Study on Employee Benefits." International Journal for Research in Applied Science and Engineering Technology 7, no. 9 (September 30, 2019): 1062–78. http://dx.doi.org/10.22214/ijraset.2019.9152.

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Pegg, Terry. "Creating engagement through employee benefits." Strategic HR Review 8, no. 2 (February 20, 2009): 5–12. http://dx.doi.org/10.1108/14754390910937521.

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Bryant, Phil C., and David G. Allen. "Compensation, Benefits and Employee Turnover." Compensation & Benefits Review 45, no. 3 (May 2013): 171–75. http://dx.doi.org/10.1177/0886368713494342.

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Wilson, Lydia E. "ERISA and Employee Benefits Law." Legal Reference Services Quarterly 14, no. 1-2 (May 1995): 185–94. http://dx.doi.org/10.1300/j113v14n01_08.

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Humphreys, Richard W. "Employee benefits and public policy." Employee Responsibilities and Rights Journal 3, no. 3 (September 1990): 199–213. http://dx.doi.org/10.1007/bf01396573.

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Short, Pamela Farley. "Trends In Employee Health Benefits." Health Affairs 7, no. 3 (January 1988): 186–96. http://dx.doi.org/10.1377/hlthaff.7.3.186.

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