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Employee Benefits in Europe and USA

Howard Foster (Autor)

Buch | Hardcover

708 Seiten

1992 | 5th edition
Sweet & Maxwell (Verlag)
978-0-85121-920-2 (ISBN)

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Giving a broad picture of recent changes and likely future developments, this is an overall look at social security, including reciprocal arrangements and the provision, financing and cost of occupational benefit plans in Europe. Eastern Europe is also discussed. This edition has a new opening section entitled "Order or Chaos" which draws together the trends in the evolution of benefits throughout the EC member states, noting consistent patterns in local legislated changes and exceptions to those patterns. There is also a new chapter on Maastricht and the Barber judgement. The text contains sufficient information to form a view on employee benefit costs and includes details of how those benefits might be financed and indicates likely changes. Coverage is over 18 countries and there are bar charts for easy cross referencing. For those currently familiar with international benefits, this book should provide a comprehensive source of information on Social Security and employees benefit practice and a quick guide to current legislation.
For those with only a fringe interest in benefits it should provide an easy-to-understand guide with scene-setting text, a review of legislative changes, an indication of future trends and a synopsis of benefit design, funding and tax treatment.

Order or chaos - the state of play on employee benefits in Europe. Part 1 Social security: reciprocal arrangements and co-ordination in the EC - medical benefits, family allowances, sickness benefit, old age and widows' pensions, orphans' benefits, maternity benefits, unemployment benefit, industrial injuries benefit, disability (invalidity) pensions; structures - medical insurance, disability insurance, unemployment insurance, industrial injuries insurance, family allowances, death benefits. Part 2 Occupational benefit plans: international corporate attitudes; provisions - travel accident insurance, share-purchase and profit-sharing; early retirement/flexible retirement, disability benefits, retirement pensions, typical levels of benefit, group medical insurance, augmentation of pensions after retirement, survivors' benefits, integration of state and company pension schemes; financing - illustration of funding methods; comparative costs - methods of financing, incidence of cost, funding for the cost of pension benefits, methods of determining adjustment to standard contributions rate, accounting for the cost of pension benefits, FAS 87, SSAP 24, management view on the incidence of cost; multi-national financing; expatriate employees; Maastricht and Barber; the changing face of Europe. Part 3 West European countries: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, United Kingdom. Part 4 Other countries: United States of America. Appendices: country comparisons at a glance - normal retirement ages, levels of social security pension, levels of employer contributions to social security, levels of employee contributions to social security.

Erscheint lt. Verlag	10.8.1992
Zusatzinfo	d.
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	1119 g
Themenwelt	Recht / Steuern ► Arbeits- / Sozialrecht ► Arbeitsrecht
	Recht / Steuern ► EU / Internationales Recht
	Sozialwissenschaften ► Pädagogik ► Sozialpädagogik
	Sozialwissenschaften ► Soziologie
ISBN-10	0-85121-920-9 / 0851219209
ISBN-13	978-0-85121-920-2 / 9780851219202
Zustand	Neuware