Employee Benefits

Effects of Employer-Sponsored Health Insurance Costs on Social Security Taxable Wages
from Social Security Bulletin, Vol. 73 No. 1 (released February 2013)
by Gary Burtless and Sveta Milusheva

The rising cost of employer contributions for employee health insurance reduces the percentage of compensation subject to Social Security payroll taxes. This article uses the Medical Expenditure Panel Survey to analyze trends in the cost of employer health insurance contributions relative to money wages and total compensation. The analysis shows how increasing employer health insurance premium costs from 1996 to 2008 reduced the percentage of compensation subject to payroll taxes, and it predicts the effects of health insurance reform on taxable compensation.

Profile of Social Security Disabled Workers and Dependents Who Have a Connection to Workers' Compensation or Public Disability Benefits
Research and Statistics Note No. 2012-03 (released September 2012)
by Rene Parent, Incigul Sayman, and Kevin Kulzer

This note provides a comprehensive profile of the characteristics of disability beneficiaries with a connection to workers' compensation or public disability benefits (PDBs). The 8.3 percent of disabled workers who have this connection tend to be economically better off, more frequently middle aged, male, afflicted with a musculoskeletal and connective tissue disorder, and tend to wait longer to apply for social security disability benefits after onset than the general disabled-worker population. In our analysis, we have included a special focus on California, as this state represents a large portion of the PDB workload, and its experience has a substantial effect on the national picture.

Workplace Injuries and the Take-Up of Social Security Disability Benefits
from Social Security Bulletin, Vol. 72 No. 3 (released August 2012)
by Paul O'Leary, Leslie I. Boden, Seth A. Seabury, Al Ozonoff, and Ethan Scherer

Workplace injuries and illnesses are an important cause of disability. States have designed their workers' compensation programs to provide cash and medical-care benefits for those injuries and illnesses, but people who become disabled at work may also be eligible for Social Security Disability Insurance (DI) and related Medicare benefits. This article uses matched state workers' compensation and Social Security data to estimate whether workplace injuries and illnesses increase the probability of receiving DI benefits and whether people who become DI beneficiaries receive benefits at younger ages.

Defined Contribution Pension Participation and Contributions by Earnings Levels Using Administrative Data
from Social Security Bulletin, Vol. 71 No. 2 (released May 2011)
by Irena Dushi, Howard M. Iams, and Christopher R. Tamborini

This article examines the relationship between earnings levels and participation and contribution rates in defined contribution (DC) retirement plans. Specifically, the article estimates DC plan participation and contribution rates in 2006 both by the worker's current earnings and by the annual average of real earnings over the 10-year period 1997–2006. Using these two different measures of earnings allows us to assess whether employing a longer period of earnings, such as a decade, provides a better representation of pension outcomes than the short-term measure of current earnings.

Assessment of Retirement Plan Coverage by Firm Size Using W-2 Tax Records
from Social Security Bulletin, Vol. 71 No. 2 (released May 2011)
by Irena Dushi, Howard M. Iams, and Jules Lichtenstein

Of particular interest in this article is the relationship between firm size and pension coverage and participation because small businesses tend to be less likely to offer retirement benefits to their employees than do large businesses. This relationship is particularly important given the current administration's retirement proposals to create automatic individual retirement accounts. Obviously, accurate information is important not only in formulating retirement income security policies that target workers without retirement plan coverage, but also to assess the impact of such policies on workers' retirement plan participation.

The Impact of Response Error on Participation Rates and Contributions to Defined Contribution Pension Plans
from Social Security Bulletin, Vol. 70 No. 1 (released February 2010)
by Irena Dushi and Howard M. Iams

The accuracy of information about coverage and contributions to defined contribution (DC) pension plans is important in understanding the economic well-being of future retirees because these plans are an increasingly important part of retirement income security. Using data from the 1996 and 2004 panels of the Survey of Income and Program Participation (SIPP) merged with information from W-2 tax records, we examine the extent to which estimated participation rates and contribution amounts to DC plans derived from SIPP reports differ from estimates obtained from tax-deferred contributions in the W-2 tax records.

Estimating the First Instance of Substantive-Covered Earnings in the Labor Market
Research and Statistics Note No. 2008-04 (released September 2008)
by Michael Compson
Trends in Elective Deferrals of Earnings from 1990–2001 in Social Security Administrative Data
Research and Statistics Note No. 2008-03 (released June 2008)
by David Pattison and Hilary Waldron
Effective Retirement Savings Programs: Design Features and Financial Education
from Social Security Bulletin, Vol. 67 No. 3 (released April 2008)
by Anya Olsen and Kevin Whitman

This article provides an overview of the literature on best practices for retirement savings plan design and financial education in the workplace. Without a successful plan design, financial education will not be effective and even a well-structured plan can fail to achieve retirement savings goals without financial education. The main components of a retirement savings program that employers must consider include options for enrollment, investment choices, employer matching of contributions, and distributions over the working career and at retirement. In addition, employers control the core aspects of financial education, such as the topics covered, the delivery methods used, the frequency with which it is offered, and its general availability.

The Evolution of Japanese Employer-Sponsored Retirement Plans
from Social Security Bulletin, Vol. 67 No. 3 (released April 2008)
by David Rajnes

This article examines the development of Japanese voluntary employer-sponsored retirement plans with an emphasis on recent trends. Before 2001, companies in Japan offered retirement benefits as lump-sum severance payments and/or benefits from one of two types of defined benefit (DB) pension plans. One DB plan type was based on an earlier occupational pension model used in the United States. The other DB plan type allowed companies to opt out of the earnings-related portion of social security. Landmark laws passed in 2001 introduced a new generation of occupational retirement plans to employers and employees, creating three new DB plan designs and two new defined contribution types of plans. Since that time, the mix of employer-sponsored retirement plans offered in Japan has changed significantly, and overall employee coverage has declined. On balance, employer-sponsored retirement plans have remained largely DB in design.

Benefit Adequacy in State Workers' Compensation Programs
from Social Security Bulletin, Vol. 65 No. 4 (released May 2005)
by H. Allan Hunt

This article summarizes several different methods used to measure the adequacy of wage replacement in state workers' compensation systems in the United States. Empirical research casts serious doubt on benefit adequacy, especially in the case of more serious disabilities.

[Errata: The electronic versions of this article that were originally posted contained incorrect labels on the lines in Chart 3. The labels have been updated in the electronic versions and are correct in the print publication.]

Variation of Employee Benefit Costs by Age
from Social Security Bulletin, Vol. 63 No. 4 (released September 2001)
by Anna Rappaport

How much an employer pays for employee benefits varies widely and depends on the age of the workforce and the structure of the benefits package offered. In general, costs increase for older workforces. The factors driving the differences in cost by age are the time value of money, employee pay, and rates of health care use, disability, and death. Case studies show how the benefit package varies by age in a large traditional company, a large financial services company, and a medium-sized retail company. An illustration is also provided for retirement benefits from two sample plans to show how the benefits are earned over time.

Protection Against Income Loss During the First 6 Months of Illness or Injury
from Social Security Bulletin, Vol. 57 No. 3 (released July 1994)
by Wilmer L. Kerns
Benefits and Beneficiaries Under Public Employee Retirement Systems, Fiscal Year 1990
from Social Security Bulletin, Vol. 56 No. 3 (released July 1993)
by Ann Kallman Bixby
Unemployment Insurance: New Emergency Benefits Extension
from Social Security Bulletin, Vol. 56 No. 1 (released January 1993)
by Rita L. DiSimone
Unemployment Insurance: Emergency Benefits Extended
from Social Security Bulletin, Vol. 55 No. 3 (released July 1992)
by Rita L. DiSimone
Benefits and Beneficiaries Under Public Employee Retirement Systems, Fiscal Year 1989
from Social Security Bulletin, Vol. 55 No. 2 (released April 1992)
by Ann Kallman Bixby
Benefits and Beneficiaries Under Public Employee Retirement Systems, Fiscal Year 1987
from Social Security Bulletin, Vol. 53 No. 6 (released June 1990)
by Ann Kallman Bixby
Cash Benefits for Short-Term Sickness: Thirty-five Years of Data, 1948–83
from Social Security Bulletin, Vol. 49 No. 5 (released May 1986)
by Daniel N. Price
Benefits and Beneficiaries Under Public Employee Retirement Systems, 1983
from Social Security Bulletin, Vol. 49 No. 4 (released April 1986)
by Ann Kallman Bixby
Benefits and Beneficiaries Under Public Employee Retirement Systems, 1981 and 1982
from Social Security Bulletin, Vol. 48 No. 4 (released April 1985)
by Ann Kallman Bixby
Cash Benefits for Short-Term Sickness, 1948–81
from Social Security Bulletin, Vol. 47 No. 8 (released August 1984)
by Daniel N. Price
Benefits and Beneficiaries Under Public Employee Retirement Programs, 1980
from Social Security Bulletin, Vol. 47 No. 1 (released January 1984)
by Ann Kallman Bixby
Benefits and Beneficiaries Under Public Employee Retirement Systems, 1979
from Social Security Bulletin, Vol. 45 No. 12 (released December 1982)
by Ann Kallman Bixby
Cash Benefits for Short-Term Sickness, 1979
from Social Security Bulletin, Vol. 45 No. 9 (released September 1982)
by Daniel N. Price
Income Replacement During Sickness, 1948–78
from Social Security Bulletin, Vol. 44 No. 5 (released May 1981)
by Daniel N. Price
Benefits and Beneficiaries Under Public Employee Retirement Systems, Calendar Year 1977
from Social Security Bulletin, Vol. 43 No. 4 (released April 1980)
by Ann Kallman Bixby and Alma W. McMillan
Cash Benefits For Short-Term Sickness, 1977
from Social Security Bulletin, Vol. 42 No. 11 (released November 1979)
by Daniel N. Price
Cash Benefits for Short-Term Sickness, 1948–76
from Social Security Bulletin, Vol. 41 No. 10 (released October 1978)
by Daniel N. Price
Private Health Insurance Plans In 1976: An Evaluation
from Social Security Bulletin, Vol. 41 No. 9 (released September 1978)
by Marjorie Smith Carroll
Private Health Insurance in 1975: Coverage, Enrollment, and Financial Experience
from Social Security Bulletin, Vol. 40 No. 6 (released June 1977)
by Marjorie Smith Mueller
Cash Benefits for Short-Term Sickness, 1975
from Social Security Bulletin, Vol. 40 No. 5 (released May 1977)
by Daniel N. Price
Private Industry Health Insurance Plans: Type of Administration and Insurer in 1974
from Social Security Bulletin, Vol. 40 No. 3 (released March 1977)
by Daniel N. Price
Private Industry Health Insurance Plans: Employment Requirements for Coverage in 1974
from Social Security Bulletin, Vol. 40 No. 3 (released March 1977)
by Andrea Novotny
Twenty-Five Years of Employee-Benefit Plans
from Social Security Bulletin, Vol. 39 No. 9 (released September 1976)
by Alfred M. Skolnik
Cash Benefits for Short-Term Sickness, 1948–74
from Social Security Bulletin, Vol. 39 No. 7 (released July 1976)
by Daniel N. Price
Contrasts in HMO and Fee-for-Service Performance
from Social Security Bulletin, Vol. 39 No. 5 (released May 1976)
by Clifton R. Gaus, Barbara S. Cooper, and Constance G. Hirschman
Private Health Insurance in 1974: A Review of Coverage, Enrollment, and Financial Experience
from Social Security Bulletin, Vol. 39 No. 3 (released March 1976)
by Marjorie Smith Mueller and Paula A. Piro
Health Benefits for Laidoff Workers
from Social Security Bulletin, Vol. 39 No. 2 (released February 1976)
by Daniel N. Price
Revised Coverage Estimates for Employee-Benefit Plan Series
from Social Security Bulletin, Vol. 38 No. 10 (released October 1975)
by Alfred M. Skolnik
Employee-Benefit Plans, 1973
from Social Security Bulletin, Vol. 38 No. 5 (released May 1975)
by Walter W. Kolodrubetz
Standardization of Short-term Benefits
from Social Security Bulletin, Vol. 38 No. 4 (released April 1975)
by Leif Haanes-Olsen
Cash Benefits for Short-Term Sickness, 1973
from Social Security Bulletin, Vol. 38 No. 3 (released March 1975)
by Daniel N. Price
Private Health Insurance in 1973: A Review of Coverage, Enrollment, and Financial Experience
from Social Security Bulletin, Vol. 38 No. 2 (released February 1975)
by Marjorie Smith Mueller
Employee-Benefit Plans, 1972
from Social Security Bulletin, Vol. 37 No. 5 (released May 1974)
by Walter W. Kolodrubetz
Group Health Insurance Coverage of Full-Time Employees, 1972
from Social Security Bulletin, Vol. 37 No. 4 (released April 1974)
by Walter W. Kolodrubetz
Private Health Insurance in 1972: Health Care Services, Enrollment, and Finances
from Social Security Bulletin, Vol. 37 No. 2 (released February 1974)
by Marjorie Smith Mueller
Cash Benefits for Short-Term Sickness, 1948–72
from Social Security Bulletin, Vol. 37 No. 1 (released January 1974)
by Daniel N. Price
Employee-Benefit Plans, 1971
from Social Security Bulletin, Vol. 36 No. 4 (released April 1973)
by Walter W. Kolodrubetz
Private Health Insurance in 1971: Health Care Services, Enrollment, and Finances
from Social Security Bulletin, Vol. 36 No. 2 (released February 1973)
by Marjorie Smith Mueller
Cash Benefits for Short-Term Sickness, 1948–71
from Social Security Bulletin, Vol. 36 No. 1 (released January 1973)
by Daniel N. Price
Veterans' Compensation Program Amended
from Social Security Bulletin, Vol. 35 No. 9 (released September 1972)
Effect of Coinsurance: A Multivariate Analysis
from Social Security Bulletin, Vol. 35 No. 6 (released June 1972)
by Charles E. Phelps and Joseph P. Newhouse
Effect of Coinsurance on Use of Physician Services
from Social Security Bulletin, Vol. 35 No. 6 (released June 1972)
by Anne A. Scitovsky and Nelda A. Snyder
Liberalization of Veterans' Income-Maintenance Programs
from Social Security Bulletin, Vol. 35 No. 4 (released April 1972)
Two Decades of Employee-Benefit Plans, 1950–70: A Review
from Social Security Bulletin, Vol. 35 No. 4 (released April 1972)
by Walter W. Kolodrubetz
Cash Benefits for Short-Term Sickness, 1948–70
from Social Security Bulletin, Vol. 35 No. 1 (released January 1972)
by Daniel N. Price
Trends in Employee-Benefit Plans in the Sixties
from Social Security Bulletin, Vol. 34 No. 4 (released April 1971)
by Walter W. Kolodrubetz
Private Health Insurance in 1969: A Review
from Social Security Bulletin, Vol. 34 No. 2 (released February 1971)
by Marjorie Smith Mueller
Cash Benefits for Short-Term Sickness, 1948–69
from Social Security Bulletin, Vol. 34 No. 1 (released January 1971)
by Daniel N. Price
Employee-Benefit Plans in 1968
from Social Security Bulletin, Vol. 33 No. 4 (released April 1970)
by Walter W. Kolodrubetz
Income Replacement During Sickness, 1948–68
from Social Security Bulletin, Vol. 33 No. 1 (released January 1970)
by Daniel N. Price
Private Health Insurance, 1968: Enrollment, Coverage, and Financial Experience
from Social Security Bulletin, Vol. 32 No. 12 (released December 1969)
by Louis S. Reed
Employee-Benefit Plans, 1950–67
from Social Security Bulletin, Vol. 32 No. 4 (released April 1969)
by Walter W. Kolodrubetz
Medicare and Federal Employees Health Benefits Programs: Their Coordination
from Social Security Bulletin, Vol. 31 No. 9 (released September 1968)
by Louis S. Reed
Income-Loss Protection Against Illness, 1948–66
from Social Security Bulletin, Vol. 31 No. 1 (released January 1968)
by Alfred M. Skolnik
Private Health Insurance: Coverage and Financial Experience, 1940–66
from Social Security Bulletin, Vol. 30 No. 11 (released November 1967)
by Louis S. Reed
Growth in Employee-Benefit Plans, 1950–65
from Social Security Bulletin, Vol. 30 No. 4 (released April 1967)
by Walter W. Kolodrubetz
Income-Loss Protection Against Illness
from Social Security Bulletin, Vol. 30 No. 1 (released January 1967)
by Saul Waldman
Private Health Insurance: Coverage and Financial Experience, 1965
from Social Security Bulletin, Vol. 29 No. 11 (released November 1966)
by Louis S. Reed
Employee-Benefit Plan Adjustments to Health Insurance for the Aged
from Social Security Bulletin, Vol. 29 No. 7 (released July 1966)
by Kathleen Myers
Ten Years of Employee-Benefit Plans
from Social Security Bulletin, Vol. 29 No. 4 (released April 1966)
by Alfred M. Skolnik
Income-Loss Protection Against Short-Term Sickness, 1948–64
from Social Security Bulletin, Vol. 29 No. 1 (released January 1966)
by Saul Waldman
Employee-Benefit Plans: Developments 1954–63
from Social Security Bulletin, Vol. 28 No. 4 (released April 1965)
by Alfred M. Skolnik
Income-Loss Protection Against Short-Term Sickness, 1948–63
from Social Security Bulletin, Vol. 28 No. 1 (released January 1965)
by Alfred M. Skolnik and John W. Mitchell
Study of Retirement Policies and Practices in Industry
from Social Security Bulletin, Vol. 27 No. 8 (released August 1964)
Employee-Benefit Plans, 1954–62
from Social Security Bulletin, Vol. 27 No. 4 (released April 1964)
by Joseph Krislov
Income-Loss Protection Against Short-Term Sickness, 1948–62
from Social Security Bulletin, Vol. 27 No. 1 (released January 1964)
by Alfred M. Skolnik
Growth of Employee-Benefit Plans, 1954–61
from Social Security Bulletin, Vol. 26 No. 4 (released April 1963)
by Alfred M. Skolnik
Income-Loss Protection Against Short-Term Sickness, 1948–61
from Social Security Bulletin, Vol. 26 No. 1 (released January 1963)
by Alfred M. Skolnik
Employee-Benefit Plans, 1954–60
from Social Security Bulletin, Vol. 25 No. 4 (released April 1962)
by Alfred M. Skolnik
Income-Loss Protection Against Short-Term Sickness, 1948–60
from Social Security Bulletin, Vol. 25 No. 1 (released January 1962)
by Alfred M. Skolnik
Trends in Employee-Benefit Plans: Part II
from Social Security Bulletin, Vol. 24 No. 5 (released May 1961)
by Alfred M. Skolnik
Trends in Employee-Benefit Plans, 1954–59: Part 1
from Social Security Bulletin, Vol. 24 No. 4 (released April 1961)
by Alfred M. Skolnik
Income-Loss Protection Against Short-Term Sickness, 1948–59
from Social Security Bulletin, Vol. 24 No. 1 (released January 1961)
by Alfred M. Skolnik
Employee-Benefit Plans, 1954–58
from Social Security Bulletin, Vol. 23 No. 3 (released March 1960)
by Alfred M. Skolnik
Income-Loss Protection Against Short-Term Sickness: 1948–58
from Social Security Bulletin, Vol. 23 No. 1 (released January 1960)
by Alfred M. Skolnik
Growth in Employee-Benefit Plans, 1954–57
from Social Security Bulletin, Vol. 22 No. 3 (released March 1959)
by Alfred M. Skolnik and Joseph Zisman
Income-Loss Protection Against Short-Term Sickness: 1948–57
from Social Security Bulletin, Vol. 22 No. 1 (released January 1959)
by Alfred M. Skolnik
Growth in Employee-Benefit Plans
from Social Security Bulletin, Vol. 21 No. 3 (released March 1958)
by Alfred M. Skolnik and Joseph Zisman
Growth in Protection Against Income Loss From Short-Term Sickness: 1948–56
from Social Security Bulletin, Vol. 21 No. 1 (released January 1958)
The Growth in Protection Against Income Loss From Short-Term Sickness: 1948–55
from Social Security Bulletin, Vol. 20 No. 1 (released January 1957)
Private Employee-Benefit Plans Today
from Social Security Bulletin, Vol. 20 No. 1 (released January 1957)
by Joseph Zisman
The Growth in Protection Against Income Loss from Short-Term Sickness: 1948–54
from Social Security Bulletin, Vol. 19 No. 1 (released January 1956)
Federal Employees Group Life Insurance Act Amendments
from Social Security Bulletin, Vol. 18 No. 11 (released November 1955)
by Weltha Van Eenam
Civil Service Retirement Act Amendments, 1954
from Social Security Bulletin, Vol. 18 No. 7 (released July 1955)
Group Life Insurance for Federal Employees
from Social Security Bulletin, Vol. 17 No. 10 (released October 1954)
by Weltha Van Eenam
Joint and Survivor Annuities for Uniformed Services
from Social Security Bulletin, Vol. 16 No. 11 (released November 1953)
Voluntary Insurance Against Sickness: 1950 Estimates
from Social Security Bulletin, Vol. 14 No. 12 (released December 1951)
Voluntary Insurance Against Sickness, 1949 Estimates
from Social Security Bulletin, Vol. 14 No. 3 (released March 1951)
Program Developments and Benefit Trends in Voluntary Health Insurance
from Social Security Bulletin, Vol. 11, No. 11 (released November 1948)
by Margaret C. Klem and Margaret F. McKiever
Civil-Service Refunds
from Social Security Bulletin, Vol. 11, No. 9 (released September 1948)
Recent Amendments to the Civil Service Retirement Act
from Social Security Bulletin, Vol. 11, No. 4 (released April 1948)
by Robert J. Myers
Higher Educational Institutions and Social Security
from Social Security Bulletin, Vol. 11, No. 1 (released January 1948)
by Dorothy McCamman
Insurance Payments to Survivors of the Texas City Disaster
from Social Security Bulletin, Vol. 10, No. 9 (released September 1947)
by Robert J. Myers
Service, Compensation, and Age of Railroad Employees, 1941
from Social Security Bulletin, Vol. 6, No. 3 (released March 1943)
by Ira Marshak
Federal Contributory Retirement Systems Other Than Civil Service
from Social Security Bulletin, Vol. 5, No. 1 (released January 1942)
by Ruth Reticker
Benefits and Beneficiaries Under the Civil Service Retirement Act
from Social Security Bulletin, Vol. 4, No. 4 (released April 1941)
by Ruth Reticker