Session 4- human resources part three Flashcards
(107 cards)
1
Q
True or false IRS considers most employee benefits taxable
A
True
2
Q
Benefits that are exceptions to the fact that they are not required by law
A
Cobra family leave sick time 
3
Q
A_____ it’s important to navigate various providers and options when evaluating health insurance coverage to offer us a benefit
A
Insurance agent or broker 
4
Q
Management or benefits administrators responsibilities are
A
Understand the various types of healthcare coverage
Select the best coverage for your practice benefit versus cost
Keep abreast of rapid changes to benefits and laws
5
Q
Types of healthcare coverage
A
Fee for service plans
Managed care plans
Section 125 plans 
6
Q
Healthcare plan where where the patient visits the physician of their choice and a reimbursed to the allowable amount
A
Fee for service plan
7
Q
Types of managed care plans
A
HMO
PPO
POS
8
Q
What is a Fee For Service Plan?
A
Patients visit the physician of their choice and are reimbursed (allowed amount)
These plans are largely obsolete now.
9
Q
What does HMO stand for in health care coverage?
A
Health Maintenance Organization
10
Q
In an HMO plan, what is required before visiting a specialist?
A
Visit their primary care physician first
11
Q
How does a Preferred Provider Organization (PPO) differ from an HMO?
A
Does not require a visit to a primary care provider prior to visiting a specialist
12
Q
What is a Point Of Service Plan (POS)?
A
Similar to HMOs except patients are not required to see their primary care physician prior to visiting a specialist
Usually need a referral to see out of network provider 
13
Q
What type of health care coverage is largely obsolete?
A
Fee For Service Plans
14
Q
What are the categories of managed care plans mentioned?
A
- Health Maintenance Organization (HMO)
- Preferred Provider Organization (PPO)
- Point Of Service Plans (POS)
15
Q
A__ is important to help navigate the various providers and options when determining health insurance plan
A
Insurance agent or broker
16
Q
Management/benefits, administrator responsibilities
A
Understand the various types of healthcare coverage available
Selecting the best coverage for the practice benefit versus cost
Keeping a rest of the rapid changes to benefits and laws
17
Q
What are the types of healthcare coverage?
A
Fee For service plans, section 125 plans, managed to care plans
18
Q
Managed care plans are…
A
Negotiated the contracts with medical providers and healthcare facilities to provide care for members at reduced cost
19
Q
What is a Section 125 plan?
A
A tax savings plan for both the employee and employer.
20
Q
How does a Section 125 plan benefit employees?
A
Allows employees to pay certain expenses before taxes are deducted from their paycheck.
21
Q
What expenses can be paid through a Section 125 plan?
A
Medical premium or other contributions.
22
Q
What type of savings can Section 125 plans provide for employers?
A
Substantial savings in payroll taxes.
23
Q
What is a Health Savings Account (HSA)?
A
An account used in conjunction with high deductible health plans to pay for medical services and supplies.
24
Q
Who owns the Health Savings Account (HSA)?
A
The individual.
25
What is a Flexible Spending Account (FSA)?
An account used to pay for a variety of health care services and supplies.
26
Who owns the Flexible Spending Account (FSA)?
The employer.
27
Fill in the blank: A Section 125 plan allows employees to pay certain expenses _______ taxes are deducted from their paycheck.
before
28
True or False: The Health Savings Account (HSA) can be used for any medical expenses without a high deductible health plan.
False
29
What type of health plans is a Health Savings Account (HSA) used in conjunction with?
High deductible health plans.
30
Fill in the blank: The Flexible Spending Account (FSA) is used to pay for a variety of _______ care services and supplies.
health
31
Two options the employer has that can offer the employee at the end of the year for their flexible spending account
Employer can allow $500 to carryover or give the employee a 2 1/2 month extension to use the remaining FSA funds 
32
Two types of section 125 plans
Hsa and fsa 
33
What is necessary for plan evaluation in employee benefit programs?
A checklist for comparison and evaluation of plans
## Footnote
The checklist should detail basic plan types, coverage details, provider size, costs, employee eligibility, and administrative simplicity.
34
List key considerations for evaluating employee benefit plans.
* Basic type of plan (PPO, HMO, POS)
* Details of coverage
* Size of providers and related services
* Cost to employer, employees, dependents, deductibles, and co-pays
* Employee eligibility
* Simplicity of administration
35
What does the Patient Protection and Affordable Care Act (PPACA) require from businesses?
To provide group insurance or face penalties
## Footnote
Typically applies to businesses with 50 or more full-time employees.
36
True or False: The PPACA applies to businesses with fewer than 50 full-time employees.
False
## Footnote
These businesses are not required to provide group medical insurance.
37
If a practice does not provide group medical insurance and has under 50 full-time employees, what must employees do?
Obtain insurance individually or pay a penalty
38
What are the caps and conditions placed on by the PPACA?
Health Savings Accounts and Flexible Spending Accounts
39
What act regulates retirement plans in the United States?
Employee Retirement Income Security Act (ERISA)
## Footnote
ERISA sets standards for pension and health plans to provide protection for individuals in these plans.
40
What does SIMPLE IRA stand for?
Short Incentive Match Plan for Employees Individual Retirement Plan
## Footnote
A SIMPLE IRA allows eligible employees to contribute pre-tax dollars with employer matching contributions.
41
What is required of employers who establish a SIMPLE IRA?
Make a dollar-to-dollar or specified percentage contribution to the plan
## Footnote
This contribution is mandatory for employers who offer this retirement plan.
42
What are the advantages of a SIMPLE IRA?
Relatively simple to administer and costs are low
## Footnote
This makes it an attractive option for small businesses.
43
What is a 401K plan?
A retirement plan established by employers allowing employees to contribute pre-tax dollars
## Footnote
Employees can defer their income taxes on contributions until withdrawal.
44
Are employers required to contribute to a 401K plan?
No, employers are not required to contribute to the plan
## Footnote
However, many choose to offer matching contributions as an incentive.
45
What additional component can a 401K plan include?
Profit-sharing component
## Footnote
This allows for additional contributions based on company profits.
46
What is a disadvantage of 401K plans?
Requires a professional administrator and can be costly to administer
## Footnote
This could be a barrier for smaller companies considering offering a 401K.
47
What are Simple Employee Pension Plans (SEPs) similar to?
Profit sharing plans
## Footnote
SEPs allow for employer contributions but do not allow employee contributions.
48
How are SEPs funded?
By tax-deductible employer contributions
## Footnote
This can provide tax benefits for the employer while funding employee retirement.
49
Can employees contribute to SEPs?
No, employees cannot contribute
## Footnote
SEPs are solely funded by the employer.
50
Pet care discounts and the IRS
any discount on services over 20% is considered a taxable a.k.a. fringe benefit and must be reported as such on payroll (cost +10% on products)
Otherwise practice risks, fines, and back taxes
Other option is to offer pet health insurance
51
Recommended that practice is budget-----annually for team development
5% of gross revenue
CE
At minimum all team members who hold a license should have an allowance 
52
True or false practices that require CE required by federal law to pay for the time incurred in attending the CE programs for all non-excepted employees. Those hours must also be counted in overtime calculations
True
State laws may be more restrictive
53
What is Disability Insurance?
Disability Insurance is maintained to protect an employee against an injury or illness that results in the inability to earn a living.
## Footnote
Disability Insurance provides financial support during periods when an employee cannot work due to medical reasons.
54
What are the three types of Disability Insurance?
* Own Occupation
* Any Occupation
* Residual Coverage
## Footnote
Each type of Disability Insurance serves different needs based on the nature and extent of the employee's disability.
55
What does Own Occupation coverage entail?
Covers any disability that does not allow a team member to return to that line of work.
## Footnote
This type provides benefits if the employee cannot perform their specific job duties.
56
What does Any Occupation coverage entail?
Covers any disability that does not allow the team member to return to any occupation.
## Footnote
This coverage is broader and considers the employee's ability to perform any job, not just their previous one.
57
What is Residual Coverage in Disability Insurance?
If partially disabled, covers a loss of income due to reduced duties and benefits are based on the percentage of income lost.
## Footnote
This allows for partial compensation when an employee can still work but at a reduced capacity.
58
What is basic life insurance?
Employer paid component and allowing employees to purchase additional insurance at their expense
59
True or false current labor and immigration statutes require employees to keep proof of eligibility to work in the US
True
60
True or false Federal and state laws require records of employee, tax, withholding, payroll, salary, and wage information, and tip income
True
61
What should be included in personnel files?
* Employment application, resume, interview notes, background checks
* Job description
* Offer of employment letter
* Performance evaluations, education, and training
* Disciplinary documents
* Various federal and state mandated forms except the I-9
* Copy of degrees, diplomas, certifications
* Contracts, agreements, non-compete agreements
* Employee action forms such as change of wage, position, department
* Leave of absence and attendance records (except FMLA)
* Employee record form showing date of hire, hire on salary, raises, promotions, demotions, emergency contact and other employment details
## Footnote
This list includes essential documents that should be maintained to ensure proper employee record-keeping and compliance with legal requirements.
62
What do the Internal Revenue Code and Fair Labor Standards Act require employers to keep?
Detailed payroll and benefits data
## Footnote
This includes records necessary for compliance with federal regulations.
63
What should access to employee records be?
Limited and ideally stored separately
## Footnote
This is to ensure confidentiality and security of sensitive information.
64
What information should payroll files include?
* Employees full name
* Address
* Social security number
* Birth date if employee is a minor
* Work schedules
* Pay rate
* Earnings records
* Wage deductions
* Benefit records
* Timeclock records
## Footnote
Timeclock records must not rely on handwritten 'honor system' time records.
65
How often should a thorough review of record keeping policies be conducted?
Annually
## Footnote
This review should include potential federal or state changes and be conducted with the practice attorney.
66
Where should I-9 Forms be stored?
In a separate file
## Footnote
I-9 Forms can be stored with other employees' I-9 forms.
67
What should not be included in personnel files?
Any document that cannot be legally used to make a decision in hiring, firing, promotion, demotion or any other employment decision
## Footnote
This includes documents that might not have a direct impact on employment status.
68
Which types of personal information should be excluded from personnel files?
Documents that contain information about an employee's gender, race, religion, veteran status, disability or national origin
## Footnote
This is to prevent discrimination and protect employee privacy.
69
What types of financial documents should not be included in personnel files?
Garnishment orders or credit reports
## Footnote
These documents may not be relevant to employment decisions.
70
What investigative documents should be excluded from personnel files?
Investigative documents for any potential criminal action until the case has been concluded
## Footnote
This protects the integrity of ongoing investigations.
71
How should medical records be stored?
Medical records should be stored in their own file and access limited strictly to those who need to know
## Footnote
This ensures confidentiality and compliance with privacy laws.
72
List some types of documents that are included in medical records.
* Health and life insurance forms
* Physician notes
* Return to work notice
* Limited duties notice or accommodations
* Insurance or workers compensation claims
* Physical exam results
* Family And Medical Leave Act documentation
## Footnote
These records are essential for managing employee health and compliance with regulations.
73
What are the five potential employee files mentioned for maintaining confidential employee records?
* True personnel file for job-related documents
* File for documents relating to garnishments, background check results, credit checks
* Employee medical file including Family and Medical Leave Act documentation
* Payroll files
* I-9 folder which can hold all the I-9 forms together
## Footnote
These files are crucial for managing employee information while ensuring confidentiality and compliance with legal requirements.
74
What do federal and state laws require regarding personnel file retention?
Specific requirements for retention of personnel records
## Footnote
State law is often more conservative and should always be researched prior to creating a records retention policy.
75
How many years should basic employee information be retained?
3 years from the date of employee termination
## Footnote
This includes documents such as 1-9, hiring records, and employment actions., results from tests, hires, separations, rehires, demotions, layoffs
76
For how long should tax records and payroll records be kept?
4 years on a rolling basis not related to termination date
## Footnote
This includes social security number, pay rate, pension payments, payroll deductions, and overtime.
77
What is the recommended retention period for job-related injuries or illnesses?
5 years
## Footnote
This period applies to records of job-related injuries or illnesses.
78
How long should medical exam findings and toxic exposure records be retained?
30 years
## Footnote
This includes records related to medical exams and blood borne pathogen exposure.
79
What should be done with discarded personnel file records?
They should be shredded.
80
True or false recommended number of years to keep personal file documents timeframe given from date of employee termination, unless otherwise noted
True
81
What is the minimum retention period for records under Title VII of the Civil Rights Act?
At least 1 year from termination.
82
Which Federal Acts require personnel records to be retained for at least 1 year after termination?
* Title VII of the Civil Rights Act
* Americans with Disabilities Act
* Age Discrimination Act
83
What is the minimum retention period for records related to the Family Medical Leave Act and Fair Labor Standards Act for willful violations?
At least 3 years after termination.
84
True or False: State laws regarding record retention can be less stringent than federal laws.
False.
85
What happens when state laws have time limitations that exceed federal laws?
State law will take precedence any time it is in the employee's favor.
86
Fill in the blank: The Fair Labor Standards Act requires records pertaining to it to be retained for a minimum of _______ years after termination.
3
87
Which law requires non-discrimination in employment practices?
Title VII of the Civil Rights Act.
88
What does the Americans with Disabilities Act focus on?
Non-discrimination against individuals with disabilities.
89
How long must records be retained for claims related to willful violations under the Family Medical Leave Act?
Up to 3 years.
90
All job descriptions should contain the following
Position title helps define hierarchy
Summary, including goals and objectives
List of duties and responsibilities
91
True or false a court may consider a manual to be a contractual agreement even when assigned contract does not exist
True
Having an attorney review the manual prior and recommendation is to place a statement in front of manual that states it does not constitute a contract 
92
What laws of importance if any should be included in your employee manual?
ADA, EEOC, FMLA, sexual harassment policy, pregnancy, safety, and confidentiality
93
What are the three primary functions of Patient and Procedure Logs?
* Convenient storage of important data
* Improve the quality of patient care and client service
* Facilitate charge capture and auditing processes
## Footnote
These functions help streamline practice management and enhance service delivery.
94
What is a Hybrid Log?
A combination of patient and procedure logs, such as final care Logs.
## Footnote
Hybrid Logs integrate different types of information for better tracking.
95
What is the purpose of Patient Logs?
To record that patients have received a specific service, such as Laboratory Logs.
## Footnote
Patient Logs are essential for tracking patient interactions and services provided.
96
What do Procedure Logs help ensure?
That a task has been completed, such as an Autoclave Cleaning Log.
## Footnote
Procedure Logs are critical for maintaining standards and compliance in practice.
97
What is the role of logs in a practice?
To solve problems and organize employees and tasks.
## Footnote
Effective logging leads to improved workflow and accountability.
98
Fill in the blank: Patient and Procedure Logs play a vital role in the practice when designed in conjunction with well-designed _______.
[procedure manuals]
99
3 types of logs
Hybrid log
Patient log
Procedure log
100
________ requires that every practice create an implement a written plan that details how the practice complies with the OSHA hazard communication standard
Federal law
101
What does HSM stand for?
Hospital safety manual
102
What topics should be covered in detail in the Hospital Safety Manual?
* Anesthesia and waste anesthetic gases
* Accident prevention and response
* Animal handling, bite prevention, and noise risks in the kennel
* Bloodborne pathogens and first aid
* Infection control/zoonotic disease prevention
* Hazardous chemicals (e.g., formaldehyde, ethylene oxide, gluteraldehyde)
* Chemotherapy
* Driving/operating machinery and equipment
* Dentistry
* Electricity
* Ergonomics
* Fire and emergency evacuation
* Lasers
* Meals, snacks, and breaks
* Natural disasters/Hazardous weather
* Radiation
* Safety training
* Security and violence prevention
## Footnote
These topics are essential for ensuring safety in a hospital environment.
103
What are hazardous chemicals in vet med
Formaldehyde, ethylene oxide ( gas sterilization) gluteraldehyde
104
A good place to start is to set CE goals that help support....
Mission and vision of practice
105
Benefits of CE include
Inspires and encourages team members to improve the quality and quantity of the care they offer to patients and clients
Contributes to prevention of burnout
Staff retention
106
Reasons for declining interest in CE, especially among senior team members who feel they have hit a plateau
Attended in the past and we're unable to put the skills or education to use
Management does not place value in the CE
Management does not embrace the new information provided in the CE
They have personal or family challenges 
107
Which plan enables employees to make their medical insurance premium payment before taxes are deducted from their paycheck and can also mean substantial pre-tax savings for employers
Section 125 plans
