Human Resource

Management

Fundamentals of Human
Resource Management

Management Essentials
Management involves setting goals
and allocating scarce resources to
achieve them.
Management is the process of
efficiently achieving the objectives of
the organization with and through
people.

Management Essentials

Primary Functions of Management

Planning

establishing goals
Organizing determining what
activities need to be done
Leading assuring the right people
are on the job and motivated
Controlling monitoring activities to
be sure goals are met

Why is HRM Important to an

Organization?

The role of human resource managers has

changed. HRM jobs today require a new
level of sophistication.
Employment

legislation has placed new

requirements on employers.
Jobs have become more technical and
skilled.
Traditional job boundaries have become
blurred with the advent of such things as
project teams and telecommuting.
Global competition has increased demands
for productivity.

Why is HRM Important to an

Organization?

The Strategic Nature HRM must be

a

strategic business partner and

represent employees.
forward-thinking, support the business
strategy, and assist the organization in
maintaining competitive advantage.
concerned with the total cost of its
function and for determining value
added to the organization.

Why is HRM Important to an

Organization?
HRM is the part of the organization
concerned with the people
dimension.
HRM is both a staff, or support
function that assists line employees,
and a function of every managers job.
HRM Certification

Colleges

and universities offer HR

programs.

Why is HRM Important to an

Organization?
Four basic
functions:
Staffing
Training and
Development
Motivation
Maintenance

How External Influences

Affect HRM

Strategic Environment
Governmental Legislation
Labor Unions
Management Thought

How External Influences

Affect HRM

HRM Strategic Environment includes:

Globalization
Technology
Work

force diversity
Changing skill requirements
Continuous improvement
Work process engineering
Decentralized work sites
Teams
Employee involvement
Ethics

How External Influences

Affect HRM

Governmental Legislation
Laws

supporting employer and

employee actions

Labor Unions
Act

on behalf of their members by

negotiating contracts with
management
Exist to assist workers
Constrain managers
Affect non unionized workforce

How External Influences

Affect HRM

Management Thought
Management

principles, such as those

from scientific management or based
on the Hawthorne studies influence
the practice of HRM.

More

recently, continuous
improvement programs have had a
significant influence on HRM
activities.

Staffing Function Activities

Employment planning
ensures

that staffing will contribute to

the organizations mission and
strategy

Job analysis
determining

the specific skills,

knowledge and abilities needed to be
successful in a particular job
defining the essential functions of the
job

Staffing Function Activities

Recruitment
the

process of attracting a pool of

qualified applicants that is
representative of all groups in the
labor market

Selection
the

process of assessing who will be

successful on the job, and
the communication of information to
assist job candidates in their decision
to accept an offer

Goals of the Training and

Development Function

Activities in HRM concerned with

assisting employees to develop up-todate skills, knowledge, and abilities
Orientation and socialization help
employees to adapt
Four phases of training and
development
Employee

training
Employee development
Organization development
Career development

The Motivation Function

Activities in HRM concerned with helping

employees exert at high energy levels.
Implications are:
Individual
Managerial
Organizational

Function of two factors:

Ability
Willingness

Respect

The Motivation Function

Managing motivation includes:

Job

design
Setting performance standards
Establishing effective compensation
and benefits programs
Understanding motivational theories

The Motivation Function

Classic Motivation Theories

Hierarchy

of Needs Maslow
Theory X Theory Y McGregor
Motivation Hygiene Herzberg
Achievement, Affiliation, and Power
Motives McClelland
Equity Theory Adams
Expectancy Theory - Vroom

How Important is the

Maintenance Function?

Activities in HRM concerned with

maintaining employees commitment and
loyalty to the organization.
Health
Safety
Communications
Employee

assistance programs

Effective communications programs provide

for 2-way communication to ensure that
employees are well informed and that their
voices are heard.

Translating HRM Functions

into Practice

Four Functions:
Employment
Training

and development
Compensation/benefits
Employee relations

HRM in an Entrepreneurial
Enterprise
General managers may
perform HRM functions, HRM
activities may be outsourced, or
a single generalist may handle
all the HRM functions.
Benefits include

freedom

from many
government regulations
an absence of bureaucracy
an opportunity to share in the
success of the business

HRM in a Global Village

HRM functions are more complex
when employees are located around
the world.
Consideration must be given to such
things as foreign language training,
relocation and orientation processes,
etc.
HRM also involves considering the
needs of employees families when
they are sent overseas.

HR and Corporate Ethics

HRM must:
Make

sure employees know about

corporate ethics policies
Train employees and supervisors on
how to act ethically

Human Resource Planning

and Job Analysis

Introduction

Human resource planning

is a process by which an
organization ensures that
it

has the right number and

kinds of people
at the right place
at the right time
capable of effectively and
efficiently completing those
tasks that will help the
organization achieve its
overall strategic objectives.

Introduction

Linked to the organizations

overall strategy and planning to
compete domestically and
globally.
Overall plans and objectives
must be translated into the
number and types of workers
needed.
Senior HRM staff need to lead
top management in planning for
HRM issues.

An Organizational
Framework

Linking Organizational Strategy

to Human Resource Planning

Ensures that people are available to

meet the requirements set during
strategic planning.
Assessing current human resources
A human resources inventory report
summarizes information on current
workers and their skills.
Human Resource Information Systems
HRIS are increasingly popular
computerized databases that contain
important information about
employees.

Linking Organizational Strategy

to Human Resource Planning

Assessing current human resources

Succession

planning

includes the development of replacement charts

portray middle-to-upper level management
positions that may become vacant in the near
future
lists information about individuals who might
qualify to fill the positions

Linking Organizational Strategy

to Human Resource Planning

Determining the Demand for Labor

A

human resource inventory can be

developed to project year-by-year
estimates of future HRM needs for
every significant job level and type.
Forecasts must be made of the need
for specific knowledge, skills and
abilities.

Linking Organizational Strategy

to Human Resource Planning

Predicting the Future Labor Supply

A units

supply of human resources

comes from:

new hires
contingent workers
transfers-in
individuals returning from leaves

Predicting

these can range from

simple to complex.

Linking Organizational Strategy

to Human Resource Planning

Predicting the Future Labor Supply

Decreases

in internal supply come

about through:

Retirements
Dismissals
Transfers-out
Lay-offs
Voluntary quits
Sabbaticals
Prolonged illnesses
Deaths

Linking Organizational Strategy

to Human Resource Planning

Where Will We Find Workers

migration

into a community
recent graduates
individuals returning from military service
increases in the number of unemployed and
employed individuals seeking other
opportunities, either part-time or full-time

The potential labor supply can be expanded

by formal or on-the-job training.

Linking Organizational Strategy

to Human Resource Planning

Matching Labor Demand and Supply

Employment planning compares forecasts
for demand and supply of workers.
Special attention should be paid to current
and future shortages and overstaffing.
Recruitment or downsizing may be used
to reduce supply and balance demand.
Rightsizing involves linking staffing levels to
organizational goals.

Linking Organizational Strategy

to Human Resource Planning
Employment Planning and
the Strategic Planning Process

Job Analysis
Job Analysis is a systematic
exploration of the activities within a
job.
It defines and documents the duties,
responsibilities and accountabilities of
a job and the conditions under which
a job is performed.

Job Analysis

Job Analysis Methods

Observation

method job analyst

watches employees directly or reviews
film of workers on the job.
Individual interview method a
team of job incumbents is selected
and extensively interviewed.
Group interview method a number
of job incumbents are interviewed
simultaneously.

Job Analysis

Job Analysis Methods

Structured

questionnaire method
workers complete a specifically
designed questionnaire.
Technical conference method uses
supervisors with an extensive
knowledge of the job.
Diary method job incumbents record
their daily activities.

The best results are usually achieved

with some combination of methods.

Job Analysis

Structured Job Analysis

Techniques
Department

of Labors Job Analysis

Process:
Information from observations and
interviews is used to classify jobs by their
involvement with data, people and things.
Information on thousands of titles
available on O*Net OnLine which is the
Department of Labors replacement for
the Dictionary of Occupational Titles.

Job Analysis

Position Analysis Questionnaire

(PAQ)(developed at Purdue
University)
Jobs

are rated on 194 elements,

grouped in six major divisions and 28
sections.
The elements represent
requirements that are applicable to
all types of jobs.
This type of quantitative
questionnaire allows many different
jobs to be compared with each other,
however, it appears to be more
applicable to higher-level
professional jobs.

Job Analysis

Job Descriptions
Written

statement of what jobholder does,

how it is done, under what conditions and
why.
Common format: title; duties; distinguishing
characteristics; environmental conditions;
authority and responsibilities.
Used to describe the job to applicants, to
guide new employees, and to evaluate
employees.

Job Analysis

Job Specifications
States

minimum acceptable
qualifications.
Used to select employees who have
the essential qualifications.

Job Analysis

Job Evaluations
Specify

relative value of each job in

the organization.
Used to design equitable
compensation program.

Job Analysis

The Multi-faceted Nature of Job

Analysis
Almost

all HRM activities are tied to

job analysis.
Job analysis is the starting point for
sound HRM.

Job Analysis

Job Analysis and the Changing World of

Work
Globalization,

quality initiatives,
telecommuting, and teams require
adjustments to the components of a job.
Todays jobs often require not only technical
skills but interpersonal skills and
communication skills as well.

Recruitment and Selection

By: Dr. Hadia Hamdy

Introduction

Recruiting
Once

an organization identifies its

human resource needs through
employment planning, it can begin the
process of recruiting potential
candidates for actual or anticipated
organizational vacancies.

Introduction

Recruiting brings
together those with jobs to
fill and those seeking jobs.

Recruiting Goals

To provide information that will attract

a significant pool of qualified
candidates and discourage
unqualified ones from applying.

Recruiting Goals

Factors that affect recruiting

efforts
Organizational

size
Employment conditions in
the area
Working conditions, salary
and benefits offered
Organizational growth or
decline

Recruiting Goals

Constraints on recruiting efforts

include:
Organization

image
Job attractiveness
Internal organizational policies
Recruiting costs

Recruiting: A Global
Perspective
For some positions, the whole world is
a relevant labor market.
Parent (Home) country nationals
are recruited when an organization is
searching for someone with extensive
company experience to launch a very
technical product in a country where it
has never sold before.

Recruiting: A Global
Perspective

Host-country nationals (HCNs) are

targeted as recruits when companies
want each foreign subsidiary to have
its own distinct national identity.

HCNs minimize potential problems

with language, family adjustment and
hostile political environments.

Recruiting Sources
Sources should match the position to
be filled.
Sources:

Internal

Searches
Employee Referrals/
Recommendations
External Searches
Alternatives

Recruiting Sources
The internal search
Organizations that promote
from within identify current
employees for job openings:
by

having individuals bid for

jobs
by using their HR
management system
by utilizing employee
referrals

Recruiting Sources
The internal search
Advantages of promoting from within
include
morale

building
encouragement of ambitious
employees
availability of information on existing
employee performance
cost-savings
internal candidates knowledge of the
organization

Recruiting Sources
The internal search
Disadvantages include:
possible

inferiority of internal
candidates
infighting and morale problems

Recruiting Sources
Employee referrals/recommendations
Current employees can be asked to
recommend recruits.
Advantages include:
the

employees motivation to make a good

recommendation
the availability of accurate job information for
the recruit
Employee referrals tend to be more
acceptable applicants, to be more likely to
accept an offer and to have a higher survival
rate.

Recruiting Sources
Employee
referrals/recommendations
Disadvantages include:
the

possibility of friendship
being confused with job
performance

Recruiting Sources
External searches
Advertisements: Must decide type
and location of ad, depending on job;
decide whether to focus on job (job
description) or on applicant (job
specification).
Two factors influence the response
rate:
identification

of the organization
labor market conditions

Recruiting Sources
External searches
Employment agencies:
Public

or state employment services

focus on helping unemployed
individuals with lower skill levels to find
jobs.
Private employment agencies provide
more comprehensive services and are
perceived to offer positions and
applicants of a higher caliber.

Recruiting Sources
External searches
Schools, colleges, and
universities:
May

provide entry-level or
experienced workers
through their placement
services.
May also help companies
establish cooperative
education assignments and
internships.

Recruiting Sources
Recruitment alternatives
Temporary help services.
Temporary

employees help organizations

meet short-term fluctuations in HRM needs.
Older workers can also provide high quality
temporary help.

Employee leasing.
Trained

workers are employed by a leasing

company, which provides them to employers
when needed for a flat fee.
Typically remain with an organization for
longer periods of time.

Questions???

Selection

Selection the process by which an

organization chooses from a list of
applicants the person or persons who
best meet the selection criteria for the
position available, considering current
environmental conditions

Internal Environmental Factors

Influencing Selection

Organization characteristics that can

influence the selection process:
Size
Complexity
Technological ability

External Environmental Factors

Influencing Selection
Government employment laws and
regulations
Size, composition, and availability of
local labor markets

Reliability of Selection
Criteria

Reliability how stable or repeatable

a measurement is over a variety of
testing conditions.

Validity of Selection Criteria

Validity addresses the questions of:

What

a selection tool measures

How well it has measured it

It is not sufficient for a selection tool to

be reliable
The selection tool must also be valid

The Selection Process

Initial Screening
Involves

screening of
inquiries and screening
interviews.
Job description
information is shared
along with a salary
range.

The Selection Process

Employment Interview
Interviews involve a face-to-face meeting with
the candidate to probe areas not addressed
by the application form or tests

Two strategies for effective use of interviews:

1. Structuring the interview to be reliable and
valid
2. Training managers on best interview
techniques

The Selection Process

Types of Interviews:
Unstructured interview
Structured interview
Behavioral Interviews
Candidates

are observed not only for

what they say, but how they behave.
Role playing is often used.

Stress Interviews.

The Selection Process

Realistic Job Preview
RJPs

present unfavorable as well as

favorable information about the job to
applicants.
May include brochures, films, tours,
work sampling, or verbal statements
that realistically portray the job.
RJPs reduce turnover without
lowering acceptance rates.

The Selection Process

Employment Tests
Mechanism that attempts to measure
certain characteristics of individuals,
e.g.,
aptitudes
intelligence
personality

Should be validated before being used

to make hiring decisions

The Selection Process

Employment Tests
Estimates say 60% of all organizations
use some type of employment tests.
Performance

simulation tests: requires

the applicant to engage in specific job
behaviors necessary for doing the job
successfully.
Work sampling: Job analysis is used to
develop a miniature replica of the job on
which an applicant demonstrates his/her
skills.

The Selection Process

Employment Tests
Assessment

centers: A series of
tests and exercises, including
individual and group simulation
tests, is used to assess managerial
potential or other complex sets of
skills.
Testing in a global arena:
Selection practices must be
adapted to cultures and regulations
of host country.

The Selection Process

Background Investigation:
Verify information from the application
form
Typical information verified includes:
former

employers
previous job performance
education
legal status to work
credit references
criminal records

The Selection Process

Background Investigation
Do not always provide an organization
with meaningful information about
applicants
Concerns over the legality of asking
for and providing confidential
information about applicants

The Selection Process

Physical Examinations
Should be required only after a
conditional offer of employment has
been made

Summary

Putting more money into selection can

significantly reduce the amount of money
it must spend on training

A selection system will make some

mistakes
No

guarantee of successful job

performance

Questions????

Training and Development

By: Magda Hassan

Agenda
The Socialization Process.
Employee Orientation.
Employee Training
Employee Development.
Organization Development.
Evaluation of Training Program.

Introduction

Socialization, training and

development are all used to help new
employees adapt to their new
organizations and become fully
productive.
Ideally, employees will understand
and accept the behaviors desired by
the organization, and will be able to
attain their own goals by exhibiting
these behaviors.

1. The socialization Process

Socialization
A process

of adaptation to a
new work role.
Adjustments must be made
whenever individuals change
jobs
The most profound adjustment
occurs when an individual first
enters an organization.

1. The socialization Process

The assumptions of employee
socialization:
Socialization

strongly influences
employee performance and
organizational stability
Provides information on how to do the
job and ensuring organizational fit.
New members suffer from anxiety,
which motivates them to learn the
values and norms of the organization.

1. The socialization Process

The assumptions of employee
socialization:
Socialization

is influenced by subtle
and less subtle statements and
behaviors exhibited by colleagues,
management, employees, clients and
others.
Individuals adjust to new situations in
remarkably similar ways.
All new employees go through a
settling-in period.

1. The socialization Process

A Socialization Process

1. The socialization Process

The Socialization Process
Prearrival

stage:
Individuals arrive with a
set of values, attitudes
and expectations which
they have developed
from previous experience
and the selection
process.

1. The socialization Process

The Socialization Process

Encounter

stage:
Individuals discover how
well their expectations
match realities within the
organization.
Where differences exist,
socialization occurs to
imbue the employee with
the organizations
standards.

1. The socialization Process

The Socialization Process
Metamorphosis

stage: Individuals
have adapted to the organization, feel
accepted and know what is expected
of them.

2. New-Employee Orientation
Purpose

Orientation may be done by the supervisor,

the HRM staff or some combination.
Formal or informal, depending on the size of
the organization.
Covers such things as:
The

organizations objectives
History
Philosophy
Procedures
Rules
HRM policies and benefits
Fellow employees

2. New-Employee Orientation

Learning the Organizations

Culture
Culture

includes long-standing,
often unwritten rules about what
is appropriate behavior.
Socialized employees know how
things are done, what matters,
and which behaviors and
perspectives are acceptable.

2. New-Employee Orientation
Roles
The CEOs Role in Orientation
Senior management are often visible
during the new employee orientation
process.
CEOs can:

Welcome employees.
Provide a vision for the company.
Introduce company culture -- what matters.
Convey that the company cares about
employees.
Allay some new employee anxieties and help
them to feel good about their job choice.

2. New-Employee Orientation
HRMs Role in Orientation
Coordinating Role: HRM
instructs new employees
when and where to report;
provides information about
benefits choices.
Participant Role: HRM offers
its assistance for future
employee needs (career
guidance, training, etc.).

3. Employee Training
Definitions
Employee

training
a learning experience
designed to achieve a
relatively permanent change in
an individual that will improve
the ability to perform on the
job.
Employee development
future-oriented training,
focusing on the personal
growth of the employee.

3. Employee Training
Determining Training Needs

4. Methods of Employee Training

On-the-job training methods

Job

Rotation
Understudy Assignments

Off-the-job training methods

Classroom

lectures
Films and videos
Simulation exercises
Vestibule training

5.Employee Development
This future-oriented set of
activities is predominantly
an educational process.
All employees, regardless
of level, can benefit from
the methods previously
used to develop
managerial personnel.

5.Employee Development
Employee development methods
Job

rotation involves moving

employees to various positions
in the organization to expand
their skills, knowledge and
abilities.
Assistant-to positions allow
employees with potential to
work under and be coached by
successful managers.

6. Employee Development
Methods
Employee development methods
Committee

assignments provide
opportunities for:
decision-making
learning by watching others
becoming more familiar with
organizational members and problems

Lecture

courses and seminars

benefit from todays technology and
are often offered in a distance
learning format.

6. Employee Development
Methods
Employee development methods
Simulations

include case studies,

decision games and role plays and
are intended to improve decisionmaking.
Outdoor training typically involves
challenges which teach trainees the
importance of teamwork.

7. Organization Development
What is change?
OD efforts support changes that are
usually made in four areas:

The

organizations systems
Technology
Processes
People

7. Organization Development

Two metaphors clarify the change

process.
The

calm waters metaphor describes

unfreezing the status quo, change to a
new state, and refreezing to ensure
that the change is permanent.
The white-water rapids metaphor
recognizes todays business
environment which is less stable and
not as predictable.

8. Evaluating Training and

Development Effectiveness
Evaluating Training Programs:
Typically, employee and manager opinions
are used,
These

opinions or reactions are not

necessarily valid measures
Influenced by things like difficulty,
entertainment value or personality of the
instructor.

Performance-based measures (benefits

gained) are better indicators of trainings
cost-effectiveness.

Performance Appraisal and

Compensation
By: Yomna Sameer

Evaluating Employee
Performance - Agenda
Purpose of performance management
system
Difficulties in performance
management system
Steps of the Appraisal process
Appraisal methods

Performance Evaluation

The performance management

systems need to include:

decisions about who should

evaluate performance
what format should be used
how the results should be utilized

Purposes of a Performance
Management System

Feedback

- let employees know how

well they have done and allow for
employee input.
Development identify areas in
which employees have deficiencies or
weaknesses.

Difficulties in Performance Management

Systems

Focus

on the individual:
Discussions of performance may elicit
strong emotions and may generate
conflicts when subordinates and
supervisors do not agree.

Difficulties in Performance Management

Systems

Focus

on the process: Company

policies and procedures may present
barriers to a properly functioning
appraisal process.
Additionally, appraisers may be poorly
trained.

The Appraisal Process

Step 1 and 2

Establishment of performance
standards
Derived

from companys strategic

goals.
Based on job analysis and job
description.

Communication of performance
standards to employee.

Step 3 and 4

Measurement of performance using

information from:
personal

observation
statistical reports
oral reports
written reports

Comparison of actual performance

with standards.

Step 5 and 6
Discussion of appraisal with
employee.
Identification of corrective action
where necessary.

Basic

corrective action deals with

causes.

Appraisal Methods
Three approaches:
Absolute standards
Relative standards
Objectives

1. Absolute Standards
Evaluating absolute standards:
An employees performance is
measured against established
standards.
Evaluation is independent of any other
employee.

1. Absolute Standards
Essay

Appraisal: Appraiser writes

narrative describing employee
performance & suggestions.
Critical Incident Appraisal: Based
on key behavior incident illustrating
effective or ineffective job
performance.

1. Absolute Standards
Checklist

Appraisal: Appraiser checks off

behaviors that apply to the employee.
Adjective Rating Scale Appraisal:
Appraiser rates employee on a number of jobrelated factors.

1. Absolute Standards

Forced-Choice

Appraisal:
Appraisers choose from sets of
statements which appear to be equally
favorable, the statement which best
describes the employee.

1. Absolute Standards

Behaviorally Anchored
Rating Scales (BARS):
Appraiser rates employee on
factors which are defined by
behavioral descriptions
illustrating various
dimensions along each
rating scale.

2. Relative Method

Employees are evaluated by

comparing their performance to the
performance of other employees.

2. Relative Method

Group Order Ranking: Employees

are placed in a classification reflecting
their relative performance, such as
top one-fifth.

2. Relative Method
Individual

Ranking:
Employees are ranked from
highest to lowest.
Paired Comparison:
Each individual is compared to
every other.
Final ranking is based on
number of times the individual
is preferred member in a pair.

3. Achieved Outcome
Method
Management by Objectives (MBO)
includes mutual objective setting and
evaluation based on the attainment of
the specific objectives

3. Achieved Outcome
Method
Common

elements in an MBO
program are:

goal specificity
participative decision making
an explicit time period
performance feedback

Effectively

increases employee
performance and organizational
productivity.

Creating More Effective

Performance Management Systems

Development of Compensation
and Pay systems - Agenda
Objectives of compensation
Types of rewards
Development of a base pay system

Objectives of compensation

Efficiency
Quality
Performance
Cost

Fairness

Compliance

Types of Reward Plans

Intrinsic versus Extrinsic Rewards
Intrinsic rewards (personal
satisfactions) come from the job itself,
such as:
pride

in ones work
feelings of accomplishment
being part of a work team

Types of Reward Plans

Intrinsic versus Extrinsic Rewards
Extrinsic rewards come from a
source outside the job
include

rewards offered mainly by

management
Money
Promotions
Benefits

Types of Reward Plans

Financial versus Non-financial Rewards
Financial rewards include:
wages
bonuses
profit

sharing
pension plans
paid leaves
purchase discounts

Non-financial rewards emphasize making life

on the job more attractive; employees vary
greatly on what types they find desirable.

Introduction

Development of a Base Pay

System
Job Analysis

Job Evaluation
Pay Survey
Job Structure

Pay Structure & Grades

Development of a Base Pay

System
Job Evaluation
Use of job analysis
information to determine the
relative value of each job in
relation to all jobs within the
organization.
The

ranking of jobs
Labor market conditions
Collective bargaining
Individual skill differences

Development of a Base Pay

System
Job Evaluation Methods
Ordering method: A
committee places jobs in a
simple rank order from
highest (worth highest pay)
to lowest.

Development of a Base Pay

System
Job Evaluation Methods
Classification method:
Jobs

are placed in classification

grades
Compare their descriptions to the
classification description and
benchmarked jobs
Look for a common denominator such
as skills, knowledge, or responsibility

Development of a Base Pay

System
Job Evaluation Methods
Point method:
Jobs

are rated and allocated points

on several identifiable criteria,
using clearly defined rating scales.
Jobs with similar point totals are
placed in similar pay grades.
Offers the greatest stability.

Development of a Base Pay

System
Establishing the Pay Structure
Compensation surveys
Used

to gather factual data on

pay rates for other
organizations
Information is often collected
on associated employee
benefits as well

Any Questions