Employee Benefits

Descrição

Summary of employee benefits
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Mapa Mental por meyer cohn, atualizado more than 1 year ago
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Criado por meyer cohn mais de 8 anos atrás
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Resumo de Recurso

Employee Benefits
  1. Short-term benefits
    1. Wages, salaries, social security contributions, annual leave, sick leave, profit-sharing, bonuses and non-monetary benefits(medical care, etc).
      1. Normal accrual accounting
      2. ST paid absences
        1. Accum. ST absences
          1. Vesting ?
            1. Entitled to cash when leaving
              1. Raise entire liability
            2. Non- vesting ?
              1. Not entitled to cash
                1. Raise expected liability
            3. Non-accum. ST absences
              1. Not entitled to cash
                1. Recognise only when leave will be taken in leave cycle
              2. Amount = Expected no. days leave might be taken X tariff p/day
            4. Post-employment benefits
              1. Defined contribution plans (provident fund)
                1. Defined benefit plans
                2. Disclosure note

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