探討企業導入彈性福利制度之實務運作與分析

Abstract

隨著社會環境的變遷，許多企業已開始意識到傳統固定式的福利制度已無法滿足員工的多樣化需求，於是賦予員工選擇權的彈性福利制度成為近年來許多企業所密切關注的焦點。彈性福利制度目前在許多先進國家已蔚為風潮，而這股風潮也吹進了台灣，許多企業紛紛開始考慮是否導入。

本研究主要目的在探討企業導入彈性福利制度之實務運作過程，以及企業如何規劃和設計一套完善的彈性福利制度。本研究運用個案研究的方式，藉由深度訪談取得初級資料，並輔以次級資料之蒐集進行分析。

研究結果顯示，彈性福利制度的導入為企業帶來許多效益，然而在實際運作的過程中，彈性福利制度的設計必須全面考量員工需求調查、福利的範圍、福利的選擇性、與員工進行溝通、遵守法令規範等一系列因素。最後，本研究根據結論提出建議，作為其他企業與後續研究之參考。

With the change of social environment, many companies have begun to realize the traditional benefits plan is unable to meet the diverse needs of employees, so give employees the option of flexible benefits plan, in recent years, many companies have become the focus of close attention. Flexible benefits plan has become a trend in many advanced countries presently, and this trend is also blown into Taiwan, many companies have begun to consider whether to implement.

This research aims to explore the practical application and analysis on flexible benefits of enterprises, and how to design a comprehensive flexible benefits plan. This research uses a case study method, the primary data obtained through in-depth interviews, supplemented by secondary data collected for analysis.

The results showed that implementing flexible benefits plan brings many advantages for the enterprise, but in the actual operation, designing flexible benefits plan must take full account of the needs survey of employees, range of benefits, selective of benefits, communicate with employees, and compliance with laws and regulations. Finally, make recommendations based on the conclusions of this research, as the reference to other companies and future research.