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西云公司的福利计划改革

一、西云公司在改革过程中遵循的理念 1. 与企业效益结合,同时体现人文关怀
明确企业的最终目的是获取利润,毕竟利润才是企业生存之本,没有利润何谈发展?可是企业利润的创造又是由职工来完成的。职工的工作质量、工作效率会直接影响企业的发展和效益的提高。正确解决好职工福利问题,可以促进企业更好地发展,同时,职工充分享受到企业福利待遇,必然给企业带来数倍的效益。所以要将企业的福利待遇同员工的本职工作结合起来,在确保企业效益最大化的前提下,让员工享受到企业的福利待遇。
2. 与公司的文化相结合,不盲目施惠
为避免福利发放的盲目性,确保福利原本的激励作用,福利的设计应该充分体现企业的战略目标和企业文化,使其成为牵引、推动员工向企业目标努力的工具;应该对员工的行为产生影响,有利于企业目标的实现和企业文化的塑造。而且对给予员工的福利必要的与企业战略结合起来,使员工明确企业的战略目标并且增强员工的责任心和归属感。

员工福利与企业效益的关系: 1、 企业调控人工成本和生产基金关系的重要工具;树立企业良好的社会形象;提高企业美誉度。
福利是员工的间接报酬。福利可对以下若干战略目标做出贡献:协助吸引员工;协助保持员工;提高企业在员工和其他企业心目中的形象;提高员工对职务的满意度。与员工的收入不同,福利一般不需纳税。由于这一原因,相对于等量的现金支付,福利在某种意义上来说,对员工就具有更大的价值。
2、 员工福利是一种竞争力,能够提升企业竞争力
员工富则企业富,员工智则企业智,员工强则企业强。企业致力于不断改善员工的工作与生活环境,丰富广大员工的业余文化生活,不断提高员工薪酬与福利水平,加强企业人性化管理与感情投资,致力于构建企业人才培养,以良好的发展与工作环境和福利留住员工,提高人才竞争能力,从而提升企业自身的竞争力。

改革意义:
综上所述,可以看出来,坚持改革的理念,不但可以有效地维护企业效益,宣传并正规系统化公司的企业文化,还可以留住优秀员工,提升企业的竞争力和美誉度并树立良好的社会形象。

二、员工福利制度的理论
1. 员工福利制度的内涵和作用
员工福利的定义
员工福利是薪酬体系的重要组成部分,是企业或其他组织以福利的形式提供给员工的报酬。 福利是对员工生活的照顾,是组织为员工提供的除工资与奖金之外的一切物质待遇,是劳动的间接回报。
员工福利计划的内涵
是企业薪酬战略的一个组成部分,是企业结合自己的发展目标以有对未来各影响因素的预测和分析,基于特定的阶段对未来一定时间内员工福利的发展走向和具体路径所做的全面,规范,系统的计划。员工福利计划是现代企业人力资源管理的重要组成部分。它涵盖保险保障、退休计划、带薪假期、教育津贴等各种各样的津贴和福利。
员工福利的目的和作用
通过对员工的激励作用促进经营目标的实现,即通过优越的福利待遇和条件来吸引并留住雇员,以使企业形成稳定的雇员队伍,而不是仅仅为了改善员工家庭的生活条件
2. 不合理的员工福利制度的负面影响和具体表现
①未考虑个体差异,满意度不高
员工认为企业并未真正满足自己的需要
②未与业绩挂钩,影响激励作用
部分员工认为福利理所当然,与工作表现无关
③为做适当调整,难以发挥长期激励作用
部分员工认为福利只会增加不会减少,对福利价值毫无想法
3. 传统员工福利制度的特点和当下的发展趋势
传统员工福利制度的特点
a. 由单位统一提供,长期保持不变
b. 普惠型福利制度占主导,缺失激励作用
c. 不能满足员工需求的差异化,缺乏弹性
当下的发展趋势— 弹性福利计划
弹性福利计划就是员工可以从企业所提供的各种福利项目菜单中选择其所需要的一套福利方案的福利管理模式。它有别于传统固定福利,具有一定的灵活性,使员工更有自主权。也称自助餐式福利计划、菜单式福利模式等。

三、西云公司的改革思路和方案
(一)、西云公司福利制度的改革主要包括三方面
● 巩固并改善科学的基本福利制度
● 改普惠型福利为激励型福利
● 实行弹性福利制度,充分满足不同员工的需求
(二)、巩固并改善科学的基本福利制度过程中采取的措施
●削弱改革阻力,消除员工顾虑,具体做法是保留基本福利
●在福利政策的制定上保持自身的灵活性,制定较为新鲜的福利项目,包括商业人寿保险、教育与培训福利、办理幼儿园、员工持股计划、法律咨询服务和带薪休假等。
(三)、普惠型福利制度对公司的负面影响
●“一刀切”的福利标准和社会保险待遇,不能满足不同员工的不同需求
● 特定的奖励措施与绩效无关,打击了员工的积极性,降低了工作团队的士气
●企业吃力不讨好,成本上升
(四)、弹性福利制度的特点、类型和作用
●定义:弹性福利制是一种有别于传统固定式福利的新型员工福利制度。弹性福利制又称为“自助餐式”的福利,即员工可以从企业所提供的一份列有各种福利项目的菜单中自由选择其所需要的福利套餐。每一个员工都有自己专属的福利组合。另外, 弹性福利制度非常强调员工参与的过程,希望从别人的角度来了解他人的需要。但事实上,实施弹性福利制的企业,并不会让员工毫无限制地挑选福利措施, 通常公司都会根据员工的薪水、年资或家眷等因素来设定每一个员工所拥有的福利限额。而福利清单所列出的福利项目都会附一个金额, 员工只能在自己的限额内购买喜欢的福利。
●特点:激励性:福利自助餐对员工具有较强的激励作用,也够改善员工与企业的关系;
选择性:自由的选择权除了使员工获得需要的东西,另一方面也是其产生受尊重和有价值的感觉,进而产生满足感。
●类型:
据调查,不同公司的弹性福利方案在结构和方式上的差距很大, 但往往是由几种核心的福利形式以及多种可选的辅助的福利形式来组成。这其中核心的几种是固定的, 相对来讲是针对所有的员工的,但还有些弹性的、辅助性的部分,并不是所有员工都能享受的。
1. 附加型弹性福利计划
最普遍的弹性福利制,就是在现有的福利计划之外,再提供其他不同的福利措施或扩大原有福利项目的水准,让员工去选择。例如某公司原先的福利计划包括房租津贴、交通补助津费、意外险、带薪休假等, 如果该公司实施这一类型的弹性福利制,它可以将现有的福利项目及其给付水准全部保留下来当作核心福利,然后再根据员工的需求,额外提供不同的福利措施,,如国外休假补助、人寿保险等,但通常都会标上一个“金额”作为“售价”。每一个员工则根据他的薪资水准、服务年资、职务高低或家眷数等因素,发给数目不等的福利限额,员工再以分配到的限额去认购所需要的额外福利。有些公司甚至还规定,员工如未用完自己的限额,余额可折发现金, 不过现金的部分于年终必须合并其他所得课税。此外,如果员工购买的额外福利超过了限额,也可以从自己的税前薪资中扣抵。
2. 核心加选择型
由“核心福利”和“弹性选择福利”所组成。“核心福利”是每个员工都可以享有的基本福利,不能自由选择,而可以随意选择的福利项目则全部放在“弹性选择福利”之中,这部分福利项目都附有价格,可以让员工选购。员工所获得的福利限额, 通常是未实施弹性福利制前所享有的。
3. 弹性支用账户型
是一种比较特殊的弹性福利制。员工每一年可从其税前总收入中拨取一定数额的款项作为自己的“支用账户”,并以此账户去选择购买雇主所提供的各种福利措施。拨入支用账户的金额不需扣缴所得税,不过账户中的金额如未能于年度内用完,余额就归公司所有;既不可在下一个年度中并用, 亦不能够以现金的方式发放。各种福利项目的认购款项如经确定就不能留用。此制的优点是福利账户的钱免缴税,,相对增加了净收入,所以对员工极有吸引力,不过行政手续较繁琐。
4. 福利套餐型
是由企业同时推出不同的“福利组合”, 每一个组合所包含的福利项目或优惠水准都不一样,员工只能选择其中一个的弹性福利制。就好像西餐厅所推出来的 A 餐、 B餐一样,食客只能选其中一个套餐,而不能要求更换餐里面的内容。在规划此种弹性福利制时,企业可依据员工群体的背景( 如婚姻状况、年龄、有无眷属、住宅需求等)来设计。
5. 选高择低型
一般会提供几种项目不等、程度不一的“福利组合”给员工做选择, 以组织现有的固定福利计划为基础,再据以规划数种不同的福利组合。这些组合的价值和原有的固定福利相比,有的高,有的低。如果员工看中了一个价值较原有福利措施还高的福利组合,那么他就需要从薪水中扣除一定的金额来支付其间的差价。如果他挑选了一个价值较低的福利组合,就可以要求雇主发给其间差额。
另外,广义的“弹性福利”也包括工作条件弹性化,例如:由于应通勤员工或职业妇女照顾家庭的需求,近年来部分高科技公司开始提供远程办公的选择;而弹性工时或上班服饰休闲化则是许多公司行之有效的政策。

●作用 比较维度 | 弹性福利制度的作用 | 员工 | 尊重个人需求;激励作用;增强员工对企业的向心力。 | 公司 | 便于管理和控制成本;减轻福利规划的工作负担;减少人员流动,吸引并留住人才;提升雇主形象,塑造“最佳雇主”形象。 |

(五)、公司福利制度的制定
1、根据员工的职务把员工分为高级职员(核心人才)、中层职员、一般职员和基层职员以及特殊职员等几个层级.
2、对公司各种福利进行准确的成本计算测算。
3、把员工福利区分为两部分。一部分是普惠的,即所有人都可以享受的基本福利,如养老保险、基本医疗保险、上下班交通班车接送、厂内医疗服务等等;第二部分是与职务、绩效等挂钩的弹性的激励福利。并且根据公司的实际情况决定各层级员工能够享受到的基本福利和激励福利的平均水平。
4、根据员工的工龄和上季度的绩效水平,计算出该职员在其所在的层级平均福利水平上下浮动的比例,让该职员自由选择自己能够享受的福利待遇并提出申请。比如年龄大的职员会倾向选择更多的医疗保险服务,而年轻的职员则会更偏爱更多的带薪假期。
5、HR部门和各员工所在的职能部门共同审议福利申请,检查是否有的申请和公司的运作有冲突,比如是否有存在同一时间同一部门有太多的带薪休假。如无异议就可以据此制定下个季度的福利计划。

这个福利制度的优点有
1、员工清晰明了知道自己能享受到的福利金额,而且激励福利是根据自己的绩效来计算的。这样能充分调动的员工的工作积极性。
2、之前的奖励制度没有明确的规定,都是根据领导的意志来决定。新的福利制度的建立避免了这个过程中可能发生的不公平的情况。
3、新的福利制度对各个层级福利有明确成本管理,这就方便的企业在季度之前就做好一个明确的福利成本预算。

福利外包
员工福利计划自行办理模式在实践中存在着诸多弊端。首先,由于各福利项目往往一项工作,需要与各部门协调沟通,结果造成耗费时间长、效率低;其次,由于"人情"关系的主导作用使得"走后门、吃小灶"现象普通存在,难以兼顾公平;第三,监管力度差,存在挪用与挤占的风险,同时企业包袱沉重,难以参与市场竞争;最重要的是,自行办理自然增加大量人力及工作,HR工作人员将大量的时间花在事务性工作上,无疑是对资源的浪费。
所以越来越多公司选择了HR的服务外包,美国管理协会所做的同类调查中,94%的企业承认他们将一项或多项人力资源职能外包了。但是外包公司提供的是标准化的服务,有时候就和企业的实际情况有冲突。同时,福利制度也是企业的人力资源战略的一部分,如果制定和实施相分离,企业就不知道在具体实施过程中发生了什么问题。所以我们不建议所有福利都进行外包,而把那些交易性高的,完成这些项目不需要很高水平的人际关系技巧,可以被标准化的项目进行外包,比如大家都熟悉的人事档案的管理,企业就没有必要专门设立部门负责这类事务。

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