Human ResourceBasicsBasics

www.gallagherbenefits.com/minneapolis

Accountability Tools

• HR strategic planning

J b d i ti • Job descriptions

• Performance appraisals

• Employee handbook p y

• Disciplinary & documentation procedures

Employment - Hire Wisely

• Provide a realistic job preview

C t li d d t li d • Centralized vs. decentralized

• Scripted interview questions

• Non–discriminatory practicesy p

• Creative approaches to recruiting

• Training - what interviewers can ask

Employee Orientation

• Planned, documented success focused

C i t ti• Company orientation

• welcome

• mission, vision, values & structure , ,

• operations, systems & benefits

• handbook

• Department orientation

• expectations

Employee Training

• Planned, documented & success focused

N d l i• Needs analysis

• Importance of training

• Productivityy

• Retention

• Types of training

• Skills

• Performance

• Growth• Growth

• Variety of training

Supervisor Training

• Management & leadership

• Policies & procedures• Policies & procedures

• HR legislation

• Interviewing & selection

• Performance feedback

• Discipline & termination

• Harassment

Performance Management

• Thorough performance system

T i i & h ld th ibl• Train supervisors & hold them responsible

• Effective appraisal tools

• Training & understandingg g

• Accountability & timeliness

• Ongoing feedback – no surprises

• Rewards & recognition

Employee Culture

• Culture

C i ti • Communication

• Fun in the workplace / morale

• Employee recognitionp y g

• Wellness programs

• Team development

• Profiles

Discipline & Termination

• Identify & address weak performers & policy violators

Ti l & i t ti • Timely & appropriate action

• Terminate employees appropriately

• Educate, coach & empower, p

• Document, document, document

Compensation Philosophy

• Total rewards approach

C h & h• Cash & non cash

• Competitive compensation

• Formal compensation structure p

• Industry & market surveys

• Employee comprehension

HR Compliance - Knowledge of HR Law

• Alphabet Soup

ADA• ADA

• EEO/AA

• FMLA/MN parentingp g

• FLSA – exempt/non exempt

• Sexual harassment

• State & federal postings

HR Compliance Resource

• Reliable information/resources

l i l ti• new legislation

• regulatory changes

• court cases

• Resources are:

• accessible

• timely

• affordable

Employee Benefits Strategy

• Long-range vision

ti d t HR t t g• tied to HR strategy

• relationship to compensation

• philosophy: need vs. equityp p y q y

• positioning

• cost containment

• compliance

• Employee needs & demographics

• Communication strategy• Communication strategy

Benefit Program Components

• Package approach - consider various models

C b fit • Core benefits program

• medical/dental

• life/disability y

• Wellness/health cost management

• retirement

• voluntary plans

• Competitive offerings and costs

Medical & Dental Plan Design

• Positioning

B fit d l / l d i• Benefit models/plan designs

• Consumer-driven plans

• Identifying plan components y g p p

• Cost containment considerations

• Contribution

• Eligibility

• Impact of healthcare reform

Life Insurance Design

• Flat or tied to salary

E t t 10 15 l• Experts suggest 10–15 x salary

• Table I – $50,000+

• Supplementalpp

• Dependent life

• Voluntary vs. employer paid

• MCN special program

Disability Plan Design

• PTO/sick leave

Sh t t di bilit • Short-term disability

• employer-paid

• group voluntary or list billg p y

• Long term disability

• MCN special program

Retirement Plan Design

• Type of plan

401K 403B• 401K, 403B

• Cost of plan

• internal investment fees

• billed fees

• restrictions on account

• deducted fees

• Communications/education

Voluntary Plans

• Flexibility & choice

V l t l• Voluntary menu examples

• dental & vision

• flex plansp

• Supplemental life

• spouse/child life

• Short & long term disability

• Accidental medical

• Cancer care• Cancer care

• Long term care

Section 125 Cafeteria Plan

• Tax advantages

Pl d i POP FSA d D fi d C t ib ti• Plan design POP, FSA, day care,Defined Contribution

• Administration

• in-house or out-source

• plan document

• form 5500

• nondiscrimination testing

COBRA Administration

• Training, HR, supervisors

R i d ti• Required notices

• general (initial)

• qualifying eventq y g

• unavailability

• termination

• conversion

• ARRA

• Consider outsourcing• Consider outsourcing

ERISA Documentation

• Plan document • Summary of material modificationPlan document

• Summary of plan description

• plan benefits & eligibility

Summary of material modification

• Summary of annual report

• Form 5500

• claims procedures

• statement of rights

l f i

• Fiduciary responsibility

• role of insurers

• information on COBRA &

other mandates

HIPAA Privacy & Security

• Privacy focus: “Protected Health Information”

plan doc ment amendment & certification• plan document amendment & certification

• business associate agreement

• privacy noticep y

• use & disclosure rules

• individual legal rights

• administrative requirements

• security

Benefits Compliance Resource

• Reliable information resources

Reso rce pro ides:• Resource provides:

• strategic planning

• budgeting help g g p

• new legislative rules/healthcare reform

• insurer/carrier changes

• employer/employee trends & surveys

• administrative/compliance requirements

• on-line support• on-line support

Healthcare Reform

2010

• Small-employer tax creditSmall employer tax credit

• Early retiree

• State high risk pool

• Automatic enrollment

• Dependent coverage to age 26

N f d 19• No pre-ex for under 19

Healthcare Reform (cont.)

2010 (cont.)

• No rescissionsNo rescissions

• No annual/lifetime limits

• No preventative services cost-sharing

• Emergency services parity

• Choice of providers

A l & t d d i• Appeals & extended review

Healthcare Reform (cont.)

2010 (cont.)

• Section 105 non-discriminationSection 105 non discrimination

• Annual rate review

• Consumer rebates

• Reporting on quality of care

• Information on plan to HHS

M di h• Medicare changes

• Indoor tanning

Healthcare Reform (cont.)

2011

• W-2 reportingW 2 reporting

• No over-the-counter reimbursements

• HSA penalty for non-health cost

• Simple cafeteria plans

• CLASS program

2012

• Notice of coverage requirementsg q

Healthcare Reform (cont.)

2013

• No Medicare Part D tax deductionNo Medicare Part D tax deduction

• $2,500 HFSA cap

• Notification of exchange

• Administrative simplification

• Tax on high-income individuals

M di l d d ti h g• Medical expense deduction change

Healthcare Reform (cont.)

2014

• Individual mandate & penalties• Individual mandate & penalties

• Exchange & subsidies

• Multi-state option

• Exchange coverage in cafeteria plans

• Employer mandate & penalties

A l i IRS• Annual reporting to IRS

• No pre-ex for any individual

• Waiting period – 90 days maximumWa t g pe od 90 days a u

• HIPAA wellness reward change

Healthcare Reform (cont.)

2014 (cont.)

• Nondiscrimination – healthNondiscrimination health

• Out-of-pocket limits

• Deductible limits

• Coverage during clinical trials

• Rating restrictions

E ti l b fit g• Essential benefits coverage

• Guaranteed access & renewal

2018

• “Cadillac plan” tax

Th k !Thank you!