Ulakbilge - Sosyal Bilimler Dergisi
www.ulakbilge.com
Cilt 11, Sayı 86  2023/7  (ISSN: 2148-0451, E-ISSN: )
Yasemin BAL, Sibel Özlem SEVGİLİ

NO Makale Adı
1685528656 İNSAN KAYNAKLARI YÖNETİMİNDE ESNEK YAN HAKLARA GEÇİŞ SÜRECİNİN İNCELENMESİ

In recent years, flexible benefit programmes have gained popularity among many companies since companies want to take advantage of the transition from fixed to flexible benefit plans. A benefits policy, which is in line with company goals and employee expectations will undoubtedly create happy employees and employers. In order to provide a work environment where employees feel happy, the first attempt should be to create a culture where age, gender and socio-cultural differences of the employees are not ignored. The changes in the employee life cycle should be constantly analyzed. In summary, an environment where human resources departments recognize the profiles of employees within the company should be provided. In this context, the human resources department has an important responsibility. A human resources policy that reflects the strategic goals of the company should create a balance between the cost constraints of the benefits budget and meeting employee expectations. Within the scope of this study, it will be mentioned for which purposes the companies want to offer their employees benefits. In line with human resources objectives, the expectations behind their transition from fixed benefits to flexible benefits policies will be examined. In the transition process, the stages of determining the business need, setting up the project team, preparing the preliminary design, getting assistance for technology, communication, legal and financial support will be mentioned. The link between companies’ compensation and benefits strategies and flexible benefits policy are closely interrelated depending on the companies’ decision on the level of choice given to employees and the level of control on cost of benefits. Companies’ flexible benefits strategies will therefore affect the decision of flexible benefits types; cafeteria plan, modular plan, core plus optional plan, flexible spending accounts types, which will be emphasized in detail. Finally, the advantages and disadvantages of flexible benefits plans for both employers and employees will be discussed and an evaluation will be made.
Keywords: Flexible benefits, fringe benefits, cafeteria plans, modular plans, core plus optional plans, flexible spending accounts