台灣後疫情時代員工福利轉型:彈性福利之實務應用分析及挑戰

Abstract

隨著2020年疫情的爆發，很多企業開始意識到，傳統的一刀切的福利計劃已經無法滿足員工多樣化的需求。在家工作彈性的工作安排加劇了公司審查其福利計劃並優化福利成本的需求。多年來在台灣以外的跨國公司中流行的彈性福利，如今已成為許多具有前瞻性思維的公司的關注點，這些公司力求在經濟不景氣的情況下吸引和留住人才。在這項研究中，我們將研究台灣三家不同行業的公司的彈性福利計劃，以了解他們如何設計和實施計劃以及他們遇到的挑戰。根據這項研究，彈性福利支出賬戶是一種較歡迎的彈性福利計劃類型，因為與其他類型的彈性福利計劃相比，它相對容易設計和實施。此外，我們發現由於台灣的全民健保制度，保險福利很少包含在彈性福利中，反倒是健康福祉相關的福利正成為疫情之後許多雇主福利的重點。就挑戰而言，彈性福利是根據公司的特定需求和文化定制的；因此，它們很難從另一家公司複製。另一個挑戰是，如果實施彈性福利，人力資源的額外管理工作是不可避免的。

With the outbreak of the pandemic in 2020, many companies have begun to realize the traditional one-size-fits-all benefits programs are unable to meet the diverse needs of the workforce. Flexible working arrangements such as working from home have intensified the need for companies to review their benefits programs and optimize the benefits costs. Flexible benefits, which has been popular among multinationals outside of Taiwan for years, is now the attention of many companies with foreword thinking, which strive to attract and retain talented individuals amid the economic downturn. In this study, we will examine the flexible benefits plans of three companies from different industries in Taiwan to understand how they designed and implemented the programs and the challenges they encountered. Based on the study, Flexible Spending Account is a preferrable flexible benefits scheme as it is relatively easy to design and implement compared to other types of flexible benefits schemes. Further, it is found that insured benefits are less commonly seen to be included in the flexible benefits due to the universal healthcare system in Taiwan. Instead, well-being related benefits are becoming the focus of benefits for many employers following the pandemic. In terms of the challenges, flexible benefits are rather customized to company specific needs and culture; hence, they are hard to replicate from another company. Another challenge is that additional administration work for HR is inevitable if flexible benefits are implemented.