Foreword

Methodology. . . . . . . . . . . . . . . . . . . . . . . . . . .i

Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . .i

Participating Companies. . . . . . . . . . . . . . . . . . . . ii

Work Hours
     Lunch Period. . . . . . . . . . . . . . . . . . . . . . . .2
     Rest Periods. . . . . . . . . . . . . . . . . . . . . . . .8
     Work Week . . . . . . . . . . . . . . . . . . . . . . . . 14
     Work Days . . . . . . . . . . . . . . . . . . . . . . . . 20
     Flextime. . . . . . . . . . . . . . . . . . . . . . . . . 26

Overtime Practices
     Compensation for Overtime Work Performed when Work Week
     Plus Overtime Totals:
          40 hours or less . . . . . . . . . . . . . . . . . . 28
          More than 40 hours . . . . . . . . . . . . . . . . . 34

General Fringe Benefit Practices
     Overall Cost of Fringe Benefits . . . . . . . . . . . . . 40
     Flexible Benefit/Cafeteria/Section 125 Plan . . . . . . . 46
     Fringe Benefits for Part-Time Employees . . . . . . . . . 52

Holiday Practices
     Number of Paid Holidays Granted Annually. . . . . . . . . 58
     Percentage of Respondents Granting Each Holiday . . . . . 60
     Practice When a Paid Holiday Falls on Saturday or Sunday. 68

Vacation Practices
     Minimum Length of Employment Required Before Any
          Vacation Can Be Taken. . . . . . . . . . . . . . . . 74
     Vacation Granted Annually
               Exempt Personnel. . . . . . . . . . . . . . . . 80
               Non-exempt Office Personnel . . . . . . . . . . 98
               Non-exempt Plant Personnel. . . . . . . . . . .116

Special Leave Practices
     Personal Leave. . . . . . . . . . . . . . . . . . . . . .134
     Illness of Immediate Family . . . . . . . . . . . . . . .140
Special Leave Practices (continued)
     Death in Immediate Family . . . . . . . . . . . . . . . .146
     Funeral Attendance (not immediate family) . . . . . . . .152
     Jury Duty . . . . . . . . . . . . . . . . . . . . . . . .158
     Military Leave. . . . . . . . . . . . . . . . . . . . . .164
     Maternity/Paternity Leave . . . . . . . . . . . . . . . .170
     Pay Practices for
          Jury Duty. . . . . . . . . . . . . . . . . . . . . .176
          Military Leave . . . . . . . . . . . . . . . . . . .178

Insurance Practices
     Long-Term Disability Insurance. . . . . . . . . . . . . .180
     HMO Coverage
          For Employees. . . . . . . . . . . . . . . . . . . .186
          For Employees' Families. . . . . . . . . . . . . . .192
     Hospitalization Insurance
          For Employees. . . . . . . . . . . . . . . . . . . .198
          For Employees' Families. . . . . . . . . . . . . . .204
     Major Medical Insurance
          For Employees. . . . . . . . . . . . . . . . . . . .210
          For Employees' Families. . . . . . . . . . . . . . .216
     Dental Insurance
          For Employees. . . . . . . . . . . . . . . . . . . .222
          For Employees' Families. . . . . . . . . . . . . . .228
     Prescription Drug Insurance
          For Employees. . . . . . . . . . . . . . . . . . . .234
          For Employees' Families. . . . . . . . . . . . . . .240
     Vision Care Insurance
          For Employees. . . . . . . . . . . . . . . . . . . .246
          For Employees' Families. . . . . . . . . . . . . . .252
     Life Insurance
          Provisions for . . . . . . . . . . . . . . . . . . .258
          Amount Provided. . . . . . . . . . . . . . . . . . .264
          Can Employees Purchase Additional Insurance? . . . .276

Sick Leave and Short-Term Disability Insurance Practices
     Provisions for Time Lost Due to Sickness and/or Injury. .278
     Work Days of Sick Leave Credit Earned Annually. . . . . .284
     Accumulation of Sick Leave. . . . . . . . . . . . . . . .290
     Conversion of Unused Sick Leave Credit. . . . . . . . . .296
     Waiting Period for Short-Term Disability Insurance. . . .302
     Maximum Days Paid by Short-Term Disability Insurance. . .308
     Portion of Salary Paid under Short-Term Disability. . . .314
     Percentage of Short-Term Disability Insurance
          Premium Paid by Firm . . . . . . . . . . . . . . . .320

Retirement Practices
     Availability of Retirement Plans. . . . . . . . . . . . .326
     Amount of Profit-Sharing Paid into Retirement Plan. . . .332
     Firm's Contribution to a Defined Contribution Plan. . . .338
     Firm's Contribution to a 401(k)/403(b)/457/SEP/IRA
          Plan (without employee contribution) . . . . . . . .344
     Firm's Matching Contribution to 401(k)/403(b)/457/
          SEP/IRA Plan . . . . . . . . . . . . . . . . . . . .350

Tax-Advantaged Programs
     Pay Medical Premiums on a Pre-Tax Basis . . . . . . . . .356
     Contribution to Healthcare Flexible Spending Accounts
          on a Pre-Tax Basis . . . . . . . . . . . . . . . . .358
     Contribution to Dependent Care Flexible Spending Accounts
          on a Pre-Tax Basis . . . . . . . . . . . . . . . . .360

Employee Service/Assistance Programs
     Credit Union. . . . . . . . . . . . . . . . . . . . . . .362
     Discounts on goods/services . . . . . . . . . . . . . . .368
     Incentive Programs. . . . . . . . . . . . . . . . . . . .374
     Recognition Programs. . . . . . . . . . . . . . . . . . .380
     Suggestion Programs . . . . . . . . . . . . . . . . . . .386
     Off-Street Parking. . . . . . . . . . . . . . . . . . . .392
     Day Care for Children . . . . . . . . . . . . . . . . . .398
     Day Care for Elderly Parents. . . . . . . . . . . . . . .404
     Physical Examinations for Employee. . . . . . . . . . . .410
     Physical Examinations for Families. . . . . . . . . . . .416
     Full-line Cafeteria/Dining Room . . . . . . . . . . . . .422
     Deli/Salad/Sandwich Service . . . . . . . . . . . . . . .428
     Food/Beverage Vending Machines. . . . . . . . . . . . . .434
     Two or Three Types of Food/Beverage Services. . . . . . .440
     Fitness/Exercise Programs . . . . . . . . . . . . . . . .446
     Employee Recreation Programs. . . . . . . . . . . . . . .452
     Financial Counseling/Planning . . . . . . . . . . . . . .458
     Individual Counseling . . . . . . . . . . . . . . . . . .464
     Family Counseling . . . . . . . . . . . . . . . . . . . .470
     Legal Counseling. . . . . . . . . . . . . . . . . . . . .476
     Alcohol Cessation . . . . . . . . . . . . . . . . . . . .482
     Drug Cessation. . . . . . . . . . . . . . . . . . . . . .488
     Smoking Cessation . . . . . . . . . . . . . . . . . . . .494
     Weight Reduction. . . . . . . . . . . . . . . . . . . . .500
     Pre-Retirement/Retirement Counseling. . . . . . . . . . .506

Special Work Expenses
     Car or Car Allowance. . . . . . . . . . . . . . . . . . .512
     Professional Licensing/Registration Fees. . . . . . . . .518
     Association/Professional Society Dues . . . . . . . . . .524
     Conference Registration Fees. . . . . . . . . . . . . . .530
     Conference Travel Expenses. . . . . . . . . . . . . . . .536
     Conference Room Expenses. . . . . . . . . . . . . . . . .542
     Conference Meal Expenses. . . . . . . . . . . . . . . . .548
     Club/Social Membership Dues . . . . . . . . . . . . . . .554
     First-Class Air Travel. . . . . . . . . . . . . . . . . .560
     Spouse's Travel Expenses. . . . . . . . . . . . . . . . .566
     Ordinary Day-to-Day Tools . . . . . . . . . . . . . . . .572
     Publications/Technical Handbooks. . . . . . . . . . . . .578

Educational Assistance
     Policy Regarding Paying for or Reimbursement of the
          Cost of Tuition for Employees. . . . . . . . . . . .584
     Policy Regarding Paying for or Reimbursement of the
          Cost of College Tuition for Employees' Children. . .590
     Limitations on Tuition Payments/Reimbursements. . . . . .596
     Type of Course Work Covered By Tuition Program. . . . . .602