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Employee benefits are non-wage compensation provided to employees in addition to their normal wages or salaries. They can be mandated by regulation or discretionary, and include housing, insurance, retirement, tuition, leave, and other benefits.
An Employee Stock Ownership Plan (ESOP) is a retirement plan that gives employees ownership of a company's stock. Learn about the forms, advantages, disadvantages, and examples of ESOPs in the United States.
An employee stock purchase plan (ESPP) is a way for employees to buy their company's stock at a discount through payroll deductions. Learn about the benefits, rules, and tax implications of ESPPs in the United States.
Employee stock option (ESO) is a compensation contract between an employer and an employee that gives the employee the right to buy the employer's stock at a certain price. ESOs are used to reward, retain, and attract employees, and have different features and tax implications depending on the company and the market.
IAS 19 is an international accounting standard that explains how to account for wages, pensions, life insurance and other perquisites. It covers topics such as actuarial valuation, funding, assumptions, surplus, settlement and curtailment of employee benefit plans.
A defined contribution plan is a retirement plan in which the employer, employee or both make contributions to individual accounts that fluctuate based on investment earnings. Learn about the types, benefits, risks and examples of defined contribution plans in different countries.
ERISA is a federal law that sets minimum standards for private pension and health benefit plans in the U.S. It was enacted in 1974 to protect plan participants and beneficiaries, and regulate plan fiduciaries, funding, vesting, disclosure, and benefits.
Learn about the history, types, and funding of public sector pensions in the U.S. at the federal, state, and local levels. Compare the retirement benefits and risks of different plans and systems across the country.