火博体育员工福利汇总
退休计划选择
基本退休计划
什么是基本退休计划?
火博体育大学's 基本退休计划, a defined contribution plan as described in section 403(b) of the Internal Revenue Code (IRC), offers a wide choice of investment 计划的基本部分和补充部分的替代方案. 提供选择 通过TIAA.
这些计划为个人拥有的退休账户提供全额和即时的退休金 归属以及可移植性/可转移到其他一些机构. 员工 选择供款的应用方式(受计划限制). 的细节, 请阅读火博体育学院退休总结计划说明 年度福利信息页.
学院捐款多少?
For non-union faculty and staff, the College contributes an amount equal to 10% of 50岁以下员工的基本年薪/工资，50岁以上员工的基本年薪/工资为11%; 基本退休计划.
除上述规定外，对于2008年9月4日或之后聘用的员工，以及谁 are not eligible for the College’s post-retirement health care plan, the College will 基本退休计划供款相当于员工基数的1% 计划年度内的工资或薪金，自聘用之日起生效.
我必须参加吗?
如果符合条件，参加基本退休计划是强制性的.
谁有资格?
工作至少1,000小时的豁免和非豁免雇员(教职员工) per 一年, or an equivalent of teaching at least 9 credit hours per 一年, are eligible 连续工作满一年后参加.
A 一年 of service shall be defined as twelve consecutive months in which the employee is credited with 1,000 hours of service or with teaching at least 9 credit hours per 一年. 初始计算期从雇员受聘之日起计算. 后续 计算周期基于计划年度(日历年). 一个员工 meets eligibility requirements after the initial computation period can participate beginning with the first payroll period following completion of the eligibility requirements 以及必要的登记表格.
Skidmore recognizes time spent previously employed at a post-secondary, degree-granting 根据税法认为免税的机构或合格的研究组织 501c(3) of the IRC, and the employee has participated in their previous employer’s 401(a)、403(a)或403(b)基本退休计划. 前雇主必须确认 参与和证明该雇佣的期限.
补充退休帐户
什么是补充退休帐户(SRA)?
As a Skidmore employee, you are eligible to contribute to the college’s 403(b) Retirement 计划. 你 你会选择从你的税前或税后收入中拿出一定比例存入罗斯账户吗 或两个 以你的名义. 这两种选择的主要区别在于你什么时候纳税 火博体育这些贡献:
- 税前供款会减少你当年的应税收入 计划，但当你退休后提取资金时，税款会被扣留.
- Post-tax Roth contributions are included in your taxable income in the 一年 in which you contribute to the 计划, but are tax-free when you withdraw the funds after retirement.
雇员可以供款多少?
最高限额是根据美国国税局的指导方针确定的，并在TIAA网站上列出. 这个数额可能每年都有变化. 员工可以选择选择一个固定的美元 工资总额或占工资总额的百分比. 如占总薪金/工资的百分比 is chosen, the contribution will automatically increase when the employee’s salary/wage 增加. 根据美国国税局的指导方针，最高供款是按日历年计算的.
谁有资格获得SRA?
自录用之日起，所有员工都有资格.
阶段性就业
什么是分阶段就业计划?
The program allows employees who, through a pre-retirement reduction of their full-time working commitment, can gradually phase into retirement over a period of up to five 年. 该计划不是一项权利. 这对雇员和雇主都是自愿的 和所有的条款或安排将双方商定并记录下来.
Participants must be in active status or on an authorized leave of absence to apply 为了这个好处. 雇员的年龄和工龄之和必须等于70岁 or more, with a minimum age of 50 and a minimum of 15 年 of full-time service or 在学院全职工作的最后7年期间，取得同等学历. 所有参与者必须在议定的期间结束时退休. 进一步 详情可在 人力资源网站上的阶段性就业计划政策.
谁可以申请分阶段就业?
Regular full-time exempt and non-exempt employees (faculty and staff) who meet the 以上准则均合资格.
退休后的好处
退休的年龄和工作年限是多少?
Full- or part-time employees who cease employment at age 55 or older and have at least 连续服务满15年者视为书院退休人员.
谁有资格享受大学退休福利?
为了有资格享受退休福利，雇员必须是全职的 at least 15 年 of full- time service and have attained at least age 55 at the time 退休的. 兼职员工被任命为12个月的职位 least 1,365 hours per 一年, have at least 15 年 of service at retirement, and have 年满55岁以上的人也被视为符合福利条件的退休人员.
退休人员可享有哪些团体定期人寿保险权益?
If an eligible employee (as noted above) retires between age 55 and 65, they are provided 还有5万美元的团体定期人寿保险. 这种保险是免费提供的 65岁退休. 退休人员可以选择直接从 保险公司在他们65岁生日的30天内. 如果他们有保险 通过补充人寿保险作为一个积极的雇员，他们也有选择 purchasing the supplemental group term life insurance coverage directly from the insurance 在他们退休时，公司的收入.
退休后是否提供医疗福利?
Eligible employees hired on or before September 3, 2008, with the above-noted minimum age and service requirements, are eligible for partial or full funding of health care 退休福利. 2008年9月3日后聘用的员工不符合资格 退休后的医疗保险. 然而，学院将每年捐款 of an amount equal to 1% of base salary to one of our tax-deferred retirement plans to defray health care costs in retirement for those employees hired after September 3, 2008.
An employee may choose to waive health care coverage until age 60 or later, at which 他们可以为自己和符合条件的家属申请保险. 在选举 coverage, the College will contribute the percentage of premiums according to their 退休时的年龄和工作年限. 捐款图表见下文.
家属是否享有退休后医疗福利?
A spouse or qualified domestic partner of an eligible employee may be covered under the employee’s post-retirement health care coverage, as well as children up to age 26.
退休人员的医疗福利水平是多少?
While an employee may retire at 55, post-retirement health care benefits funded by the College will begin at age 60 for those eligible according to the following schedule 退休人员及合资格受养人:
| 全职服务年数 | 大学支付保险费的百分比 |
| 20 | 100% |
| 19 | 90% |
| 18 | 80% |
| 17 | 70% |
| 16 | 60% |
| 15 | 50% |
Under this plan, a retiree will receive the above percentage of premium paid by the College the month following attaining age 60 and throughout his/her retirement 年. For example, if an employee chose to retire at age 55, and at that time had 20 年 of full-time service, the College would begin to pay 100% of cost for the College-funded health care plan or its equivalent the month following the retiree’s 60th birthday. If, on the other hand, the same employee had 18 年 of full-time service at retirement, the College would begin paying 80% of cost for the College funded health care plan 或者在60岁生日之后的一个月. 保费缴款 80%的水平将持续到他/她的退休年.
In both instances the retiree would be eligible to continue his/her health care coverage until the College began its contribution by paying the full monthly health care premium. If an employee chooses to interrupt health care coverage until age 60 or later, that person can elect coverage upon request and also enroll eligible dependents at that time.
There is an exception to the above eligibility rules and schedule of health care contributions. Eligible employees may retire at age 55, and the College will provide 100% premium of the College-funded health care plan or its equivalent at retirement, provided that:
- 符合资格的雇员在以下时间完成至少十二(12)年的全职服务 January 1, 1995; and
- 符合条件的员工符合以下“62法则”等式:
62规则
至少12年全职工作经验
+
雇员1995年1月1日的年龄
+
额外的全职服务年数(超过12年)
自1995年1月1日起