PERFORMANCE

APPRAISAL
AND
BENEFITS
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 ANNOTATED OUTLINE

INTRODUCTION
Performance appraisal is a systematic and objective way of
evaluating both work related behaviour and potential of employees.

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 Features of performance appraisal

 It is a systematic process, essentially involving three steps: set work

standards, assess employee's performance relative to these standards, and
offer feedback to the employee so that he or she can eliminate deficiencies
and improve performance
 The appraisal is carried out periodically according to a definite plan
 It is not a past oriented activity. The intention is not to put poor performers in a
spot. Instead, it shows employees where things have gone wrong, how to set
things in order and deliver superior performance using their potential fully
 The focus of appraisals is on employee growth and development. It
forces managers to be coaches rather than judges.

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 Objectives

The performance appraisal process serves several important

purposes
 Compensation decisions
 Promotion decisions
 Training and development programmes
 Feedback to the employee
 Personal growth and development

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 Benefits

Benefits of performance appraisal

Employer perspective [Administrative uses]
 Despite imperfect measurement techniques, individual differences in performance
can make a difference to company performance.
 Documentation of performance appraisal and feedback may be required for legal
defence.
 Appraisal offers a rational basis for constructing a bonus or merit system.
 Appraisal dimensions and standards can help to implement strategic goals and
clarify performance expectations.
Employee perspective [developmental purposes]
 Individual feedback helps people to rectify their mistakes and get ahead, focusing
more on their unique strengths.
 Assessment and reorganisation of performance levels can motivate employees to
improve their performance.

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 What is to be appraised?

The content to be appraised is determined on the basis of job analysis.

Usually it comprises of:
 Behaviours, including observable physical actions, movements
 Objectives which measure job related results
 Traits which are measured in terms of personal characteristics

Who will appraise?

 Supervisors
 Peers
 Subordinates
 Users of services
 consultants
 Self appraisal

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 When to appraise?

 Conducted informally
 Carried out systematically at regular intervals, sticking to a definite
plan

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 The Performance Appraisal Process

Steps in the performance appraisal

process
 Establish performance standards
These are benchmarks against which performance is measured.
They should relate to the desired results of each job
They must be clear to both the appraiser and the appraisee.
Good performance goals should speak about
 What is the task to be accomplished?
 What will it look like when it is accomplished?
 When must it be completed?
 What are the cost considerations?
 What are the likely payoffs to the employee?

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 The Performance Appraisal Process

 Communicate the standards

The Appraiser should prepare job descriptions clearly
 Help the appraisee set own goals and targets
 Analyse results objectively
 Offer coaching and guidance
The Appraisee should be clear about what he is doing and why he is doing

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 The Performance Appraisal Process

 Measure actual performance

Use reliable and dependable performance measures

These must be easy to use and report on critical behaviours that determine
performance

These would generally include: personal observation, statistical reports, oral

reports and written reports

These may be objective or subjective

Objective measures are generally quantitative, and include quality of production,

degree of training needed, accidents in a given period, absenteeism, length of
service etc. Such measures are used for evaluating lower level jobs

Subjective measures are based on opinions of those doing evaluation and are not
verifiable by others; generally used for evaluating middle level positions.

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 The Performance Appraisal Process

 Compare actual performance with standards and discuss the

appraisal

Not an easy job

Emotional factors to be taken into account
Affects the self esteem of the appraisee
Criteria likely to be questioned, if the appraisal turns out to be negative

 Take corrective action, if necessary

Put out the fires

Set things in order
Arrive at new goals for achieving superior performance.

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 COMPENSATION
ADMINISTRATION

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12
 ANNOTATED OUTLINE

INTRODUCTION
Compensation is what employees receive in exchange for their contribution
to the organization. Generally speaking, employees offer their services for
three types of rewards
        Base pay
        Variable pay
        Benefits
The most important objective of any pay system is fairness or equity, generally
expressed in three forms
 Internal equity: where more difficult jobs are paid more
 External equity: where jobs are fairly compensated in comparison to
similar jobs in labour market
 Individual equity: where equal pay is ensured for equal work
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 Objectives of compensation planning

 Attract talent

 Retain talent

 Ensure equity

 Reward appropriately(loyalty, commitment, experience, risk raking and other

desired behaviours)

 Control costs

 Comply with legal rules

 Ease of operation

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 Equity And Pay Rates

Equity in pay rates could be achieved through five steps

Ensuring equity in pay rates

 Find the worth of each job through job evaluation
 Conduct a salary survey through the following methods
 Key job matching
 Key class matching
 Occupational method
 Job evaluation method
 Broad classification method
 Group similar jobs into pay grades(pay grades are groups of jobs within a
particular class that are paid the same rate
 Price each pay grade by using wage curve(curve in a scatter diagram
representing the relationship between relative worth of jobs and wage rates)
 Fix a pay rage for each grade (like pay for officer category I, II, III etc)

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 Components of Pay Structure

The two essential components of pay structure are; basic wages and
dearness allowance .the basic wage rate is fixed taking the skill
needs of the job, experience needed, difficulty of work, training
required, responsibilities involved and the hazardous nature of the
job. Dearness allowance it paid to employees in order to compensate
them for the occasional or regular rise in the price of essential
commodities.
Components of pay structure in India
 Under the Workmen's Compensation Act
Wages for leave period, holiday pay, overtime pay, bonus, attendance bonus
and good conduct bonus
 Under the Payment of Wages Act
Retrenchment compensation, payment in lieu of notice , gratuity payable on
discharge

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 Components of Pay Structure

The following, however, do not come under the term wages

 Bonus
 Payments made under a profit sharing scheme
 Value of house accommodation
 Medical allowances
 Travelling allowances
 Any other sum paid to defray special expenses incurred by
the worker
 Contribution to pension, provident fund
 Any amenity or service excluded from the computation of
wages

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 Wage And Salary Administration

It is the process of managing a company’s compensation (base

compensation as well as supplementary) programme Base
compensation, here, refers to monetary payments to employees in
the form of wages and salaries. It is a fixed, non-incentive kind of
payment calculated on the basis of time spent by an employee on
the job. Supplementary compensation signifies incentive payments
based on the actual performance of an employee.

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 Wage And Salary Administration

 Objectives
 To establish a fair and equitable remuneration
 To attract competent personnel
 To retain present employees
 To control labour cost
 To improve motivation and morale of employees
 To project a good image of the company
 Principles
 Wage and salary plans be sufficiently flexible
 Job evaluation being done scientifically
 Wage and salary plans be always consistent with overall
plans
 Wage and salary plans being responsive to changing
conditions
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 Factors affecting compensation
levels
Factors influencing compensation levels
 Job needs

 Ability to pay
 Cost of living
 Prevailing wage rates
 Unions
 Productivity
 State regulation
 Demand and supply of labour

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 Wage Policy In India

A wage policy offers certain guidelines for determining a wage

structure. The term wage structure refers to various pay scales
showing rages of pay within each grade. Three important elements of
wage policy in India need to be elaborated here
 Minimum wage: Wage sufficient to sustain and preserve the
efficiency of the worker and offer basic amenities of life
 Fair wage: It is above the minimum wage but below the living
wage. It is fixed, taking into account factors such as the
productivity of labour, prevailing wage rates, level of national
income and its distribution, the employer’s capacity to pay etc.
 Living wage: This is the highest amount of wages proposed by
the government, offering basic amenities of life and satisfying
the social needs of worker.

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 State regulation of wages

Institutions involved in fixation of

wages
 E m p lo y e r
 C o lle c t i v e B a r g a in in g
 L e g is la t io n  M in im u m W a g e s A c t
 W a g e B o a rd s  P a ym e nt of W ages A ct
 P a y C o m m is s io n s  A d ju d i c a t io n M a c h in e r y

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 Wage differentials

Differences in wage rates are inevitable in any industry and the

reasons are fairly obvious

Reasons for wage differentials

W a g e d iffe r e n tia ls
In te rp e rs o n a l d iffe r e n tia ls
In te r-o c c u p a tio n a l d iffe re n ti a l s
In te r-a re a d iffe re n tia ls
In te r -firm d iffe re n tia ls
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Compensation Administration
Reasons
D iffe re n ti a ls in s e x , s k il l s , a g e , k n o w le d g e , e x p e rie n c e
V a ry i n g re q u ire m e n ts o f s k ill, k n o w le d g e , d e m a n d -s u p p ly s i t u a ti o n
C o s t o f liv in g , a b ili t y o f e m p l o y e rs to p a y, d e m a n d a n d s u p p ly s itu a tio n , e x te n t
o f u n i o n is a tio n
A b ilit y o f e m p lo y e r t o p a y, e m p lo y e e s ’ b a r g a in in g p o w e r, d e g r e e o f
u n io n i s a tio n , s k il l n e e d s , e tc .
KKSS HRM 23
 Choices In Designing A
Compensation System
The compensation that is followed by a firm should be in tune with
its own unique character and culture and allow the firm to achieve
its strategic objectives. A variety of choices confront a firm here:
 Internal and external pay
 Fixed vs. variable pay
 Performance vs. membership

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 Choices In Designing A
Compensation System
Guidelines for effective performance
based pay stems
To be fair to employees, organisations should keep the following guidelines in mind
while instituting merit-pay systems
 Establish high standards of performance, so that only the truly outstanding
employees emerge as winners.
 Develop accurate performance appraisal systems. The focus must be on job-
specific, results-oriented criteria as well as employee behaviours.
 Train supervisions in the mechanics of carrying out appraisals and offering
feedback to employees in a proper way.
 Tie rewards closely to performance.
 Use a wide range of increases. Also, make pay increases meaningful.

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 Choices In Designing A
Compensation System
 Job vs. individual pay

Suitability of job based vs. knowledge

based pay systems
A job based-pay system is suitable
when:
 Jobs do not change often
 Technology is stable
 Lot of training is required to learn a
given job
 Turnover is relatively how
 Employees are expected to move
up through the ranks over time
 Jobs are fairly standardised within
the industry
Individual-based pay system is suitable
when:
 The firm has relatively educated
employees with both the ability and
willingness to learn different jobs
 The firm's technology, processes are
subject to frequent change
 Vertical growth opportunities are
limited
 Opportunities to learn new skills
exist
 Teamwork and employee
participation are encouraged

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 Broad banding vs. Competency
based pay system
Organisations that follow a skill-based or Competency Based Pay System frequently
use broad banding to structure their compensation payments to employees. Broad
branding simply compresses many traditional salary grades (say 15 to 20 grades)
into a few wide salary bands (three or four grades). By having relatively few job
grades, this approach tries to play down the value of promotions. Depending on
changing market conditions and organisational needs, employees move from one
position to another without raising objectionable questions, (such as when the new
grade is available, what pay adjustments are made when duties change etc.) As a
result movement of employees between departments, divisions and locations
becomes smooth. Employees with greater flexibility and broader set of capabilities
can always go in search of jobs in other departments or locations that allow them to
use their potential fully. Broad banding, further, helps reduce the emphasis on
hierarchy and status. However, broad banding can be a little unsetting to a new
recruit when he is made to roll on various jobs. Most employees still believe that the
existence of many grades helps them grab promotional opportunities over a period of
time. Any organisation having fewer grades may be viewed negatively – as having
fewer upward promotion opportunities. Moreover, a number of individuals may not
want to move across the organisation into other areas.

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 Choices In Designing A
Compensation System
    Below market vs. above market compensation
 Open vs. secret pay

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 Managerial Compensation In India

Executive compensation is built around three factors in India

 Job complexity
 Employers’ ability to pay
 Managerial productivity

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 Executive compensation: Private
sector vs. Public sector

In a well publicised front page news sometime back The Economic Times mentioned
about the miserable salary levels of top executives in public sector units in India. For
example the State Bank of India chief is paid 10% of HDFC Bank Managing Director,
BHEL's chief getting about Rs.10 to 12 lakhs per year as against ABB's MD getting
nearly Rs.40 to 50 lakhs; Indian Oil Corporation's chief getting Rs.10 to 15 lakhs per
annum as against Reliance Industries' Ambanis getting a package of over Rs.10 crore
per annum. Salary levels in 'hot' private sector such as BPO, hospitality,
biotechnology 'Media', IT, Telecommunications, Oil, Automobiles and Insurance are
way above the packages offered to executives in public sector for various reasons
such as: overstaffing, inefficient processes, pressure on margins due to competition,
appointment of people without requisite skills at the top level, political interference
especially in pricing the products or services, legal constraints etc.

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 How to retain talent?
 Improving communication
 Changing work rules
 Increasing pay and incentives
 Ego massaging services
 Non-poaching agreements
 Opportunities to upgrade skills and knowledge
 Offering jobs with stretch, pull and challenge

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17-1 EXCEL BOOKS

INCENTIVES AND
EMPLOYEE
BENEFITS

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32
 ANNOTATED OUTLINE

INTRODUCTION
A proper system of wage payment is absolutely essential to keep
employees in good humour. Ideally, such a system must have the
following characteristics:
Characteristics of a wage payment plan
 Simple
 Beneficial
 Equitable
 Guaranteed minimum wage
 Balanced
 Incentive-oriented
 Quality output
 Certainty
 Cost effective
 flexible

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 Variable Pay Or Pay For Performance
Systems
Here the pay is linked to individual, group or organisational performance.
Employees have to compete and deliver results. Three types of variable
pay are commonly used:

 Individual incentives: they link individual effort to pay

 Group incentives: they link pay to the overall performance of the

entire group

 Organisation-wide incentives: here employees are rewarded on the

basis of the success of the organisation over a specified time period.

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 Essentials of a sound incentive plan

 Guaranteed minimum wages

 Simple
 Equitable
 Economical
 Flexible
 Supported by workers and unions
 Motivating
 Prompt payment

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 Methods of Wage Payment

Methods of wage payment

M e th o d s o f R e m u n e r a tio n

T h e R a te S y s te m P a y m e n t b y R e s u lts

F la t t im e H ig h w a g e G r a d u a t e d t im e P ie c e ra te P r e m iu m b o n u s G ro u p b o n u s O th e r in c e n t i v e
ra te s y s te m ra te s y s te m p la n s s y s te m schem e

C o m b in a t io n o f
S t r a ig h t p ie c e D if f e r e n t ia l tim e a n d p ie c e P ro fit C o -p a r tn e r s h ip
w o rk p ie c e w o r k r a te s h a rin g

Ta y lo r s y s t e m M e r r ic k s y s te m

G a n tt ta s k E m e rs o n P o in t
and bonus e ffic ie n c y schem es
s y s te m s s y s te m

Bedeaux H a y n e s M a n it
s y s te m s y s te m

H a ls e y p r e m iu m R ow an A c c e le r a t in g
p la n schem e p r e m iu m b o n u s s c h e m e

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P r i e s t m a n ’s p r o d u c t i o n b o n u s R u c k e r p la n S c a n l o n p la n To w n e p la n

Compensation Administration
KKSS HRM
 Methods of Wage Payment

 Time wage system: A worker is paid on the basis of time spent

on the work, irrespective of the amount of work done.
 Plus points
 Simple and easy to operate
 Guaranteed wages to workers
 Favoured by trade unions
 Good for precision jobs
 Minus points
 Makes no distinction between efficient and inefficient
workers
 Offers very little to efficient workers
 Requires close supervision so that workers do not waste
their time
 No relationship exists between wages and productivity

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 Methods of Wage Payment

 Piece rate system: A worker is paid at a stipulated rate per piece

or unit of output. This method is suitable where quality of work is
not important, work is repetitive in nature, there is sufficient
demand for output to guarantee continuous work and the job is a
standardised one
 Plus points
 Encourages efficient workers to produce more
 Workers adopt better ways of getting things done, to earn
more
 Idle time is reduced to the minimum
 Workers take every precaution to avoid machine breakdowns.
 Cost of supervision is less

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 Methods of Wage Payment

 Minus points
 Delays beyond one's control could affect workers earnings
adversely
 Beginners and slow learners are left behind in the race
 The focus on quantity would affect quality
 Workers may stretch themselves to unhealthy levels to earn
more
 Encourages rivalry between workers
 Taylor's differential piece rate system: A worker is paid more
if he finishes the assigned task before the stipulated time.
 Merrick's differential piece rate system: This method uses
threerates; up to 83%of the standard output workers are paid at
the ordinary piece rate; between 83% to 100% at 110% of the
ordinary piece rate and above 100% at 120% of the ordinary
piece rate.
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 Individual Incentive Plans

 Halsey plan: Here the worker gets a guaranteed wages based on the
time, irrespective of whether the assigned work is completed or not. If the
worker is able to finish the task in less than the standard time, he or she is
entitled to get fifty (in some cases one third) per cent of time saved at
time rate in addition to normal time wages.
 Rowan plan: It assures minimum time wages. Bonus is paid on the
basis of time saved. But unlike a fixed percentage , it is calculated thus
Bonus = Time saved/Standard time X Time taken X hourly rate
 Gantt task and bonus plan: Here time wages are guaranteed.
Standard time for each task is fixed. Workers, who fail to finish the job within
the time limits, get time wages. A worker who reaches the standard is paid
time wage plus bonus at a fixed percentage (20 per cent)of normal time
wages. If a worker exceeds the standards, he is paid a high piece rate.

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 Individual Incentive Plans

 Bedeaux plan: In this plan every operation is expressed in terms of

standard minutes called as “B's” representing one minute. A worker
gets time wages for 100 % performance; ie, finishing the job exactly as per
standards set. If actual performance exceeds the standard performance
in terms of B's then 75% of the wages of time saved is paid to worker as
bonus and 25% is given to the foreman.
 Haynes manit plan: It is more or less like the bedeaux plan. Here the
bonus is only 50 per cent as against 75 per cent, being paid to the
efficient worker. Of the remaining 50 per cent, 10% goes to the foreman and
the rest to management.
 Emerson's efficiency plan: If the worker achieves 67% efficiency, he
gets bonus at a given rate. The rate of bonus increases gradually from
67% to 100%. Above 100% bonus will be at 20% of the basic rate plus
1% for each increase in efficiency.
 Accelerate premium bonus plan: Here the premium is paid at varying
rates for increasing efficiency.
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 Bonuses

It is an incentive payment granted to a worker at the end of a particular

year, in addition to one’s normal standard wage.
The Payment of Bonus Act, 1965
The Act defines an employee who is covered by it as one earning Rs 2,500 p.m. (w.e.f.
1.4.93) basic plus dearness allowance and specifies the formula for calculating the allocable
surplus from which bonus is to be distributed. The minimum bonus to be paid has been
raised from 4 per cent to 8.33 per cent (w.e.f. 25.9.75) and is sought to be linked to
increased productivity in recent times. Through collective bargaining, the workers, through
their representative union, can negotiate for more than what the Act provides and get the
same ratified by the government, if necessary. In the absence of such a process, the Act
makes it mandatory to pay bonus to employees (who have worked in the unit for not less
than 30 working days in a year) following a prescribed formula for calculating the available
surplus. The available surplus is normally the gross profits for that year after deducting
depreciation, development rebate/investment allowance/ development allowance, direct tax
and other sums referred to in Sec. 6 The Act applies to every factory or establishment in
which 20 or more persons are employed in an accounting year. Currently the position is
such that even if there is a loss, a minimum bonus needs to be paid treating the same as
deficit to be carried forward and set off against profits in subsequent years (Sec. 15). The
Act is proposed to be changed since the amount of bonus, the formula for calculating
surplus, and the set off provisions have all been under serious attack from various quarters.

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 Merit Pay

Any salary increase awarded to an employee based on his or her

performance is called merit pay. It is like rewarding the best
performers with the largest increases in pay as an appreciative
gesture from the employer. When high achievers are rewarded,
they set the benchmarks for others to follow. But the whole process
of recognising merit, measuring performance, picking up the winners
need to be followed objectively.

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 Commissions For Sales People

Compensation plans for sales personnel generally consist of a

straight salary plan, a straight commission plan, or a combination of
both.

Evaluation of Incentive Plans

Incentives based on performance would definitely motivate people
to give their best to the organisation. They can improve their
standard of living. Other benefits include; better use of facilities,
reduced supervision; reduced lost time, absenteeism and turnover.
There is, of course, the dark side of the moon and the research
evidence in this regard is somewhat mixed.

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 Reasons for the failure of PFP systems

 Poor perceived connection between performance and pay

 Tendency of workers to speed up everything, leading to accidents, wastage of
resources
 Workers may ignore basic safety precautions in order to produce more
 Workers have inflated ideas about performance levels and when they fail to
receive expected rewards, they blame management
 Jealousies may arise among workers because some are able to earn more
than others. Unions, not surprisingly, are opposed to PFP systems because these
would go against the spirit of “all for one and one for all”.
 Often, setting acceptable, attainable, objective standards is not easy.
 All said and done, money is simply a hygiene factor and has only limited
potential to spur people to superior performance.

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 Guidelines for PFP systems

 Develop and implement PFP systems in an atmosphere of

mutual trust and confidence
 Make them easy to understand and implement
 Establish the relationship between effort and reward directly
and clearly
 Recognise individual differences and set the targets keeping
the expectations of people in mind.
 Show clearly what is there in the plan for an efficient worker,
apart from the guaranteed wages.

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 Group or Team Based Incentive Plans

Here all team members receive an incentive bonus payment when

production or service standards are met or exceeded. Methods in
this category include Preistman’s production bonus, Rucker plan,
Scanlon plan, Towne plan and Co partnership. Under co
partnership, the worker gets his usual wages, a share in the profits
of the company and a share in the management of the company as
well.

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 Compensation practices in India

Companies like Mastek, Godrej and Boyce have tried to link their rewards to team based
performance in recent times quite successfully
Team based rewards: Best practices
 Set quantifiable targets when evaluating team performance for rewards.
 Ensure that top performers in each team earn the highest level of rewards.
 Link team performance closely to the company's profits and overall financial health.
 Avoid subjectivity when assessing both the team and its member's performance.
 Offer uniform non-team based incentives to employees within each grade.
Other companies like Pfizer, Siemens have been linking rewards to shop floor workers
based on the worker ability to meet productivity as well as performance targets. In any
case, the emerging picture is quite clear especially in the post liberalisation era in India.
The start that need entrepreneurial action from its employees will have to offer large
doses of cash, goal linked incentive pay and possibly stock options to link compensation
to profits. Mature companies, whose focus is on managing their earnings per share and
protecting market shares, will have to seek out managerial talent and reward it with
flexible tax-friendly compensation packages with benefits designed to improve the
quality of working life.

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 Organisation Wide Incentive Plans

These plans reward employees on the basis of the success of the

organisation over a specified time period.
 Profit sharing: Here the organisation agrees to pay a particular portion
of net profits (given in cash or in the form of shares) to eligible
employees.
 Gain sharing: It is based on a mathematical formula that compares a
baseline of performance with actual productivity during a given period.
When productivity exceeds the base line an agreed upon savings is
shared with employees. Unlike profit sharing plans which have deferred
payments, gain sharing plans are current distribution plans. These are
based on individual performance and are distributed on a monthly or
quarterly basis.
 Employee stock ownership plan: It provides a mechanism through
which certain eligible employees (based on length of service,
contribution to the department etc) may purchase the stock of the company
at a reduced rate.
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KKSS HRM 49
 Organisation Wide Incentive Plans

Plus points
 Empower the employee to participate in the growth of a company as
part owner and get a fair share of the cake.
 Helps the company to retain talented employees and make them
committed to the job and the company
 Better industrial relations, reduced employee turnover, lesser
supervision, are other benefits

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KKSS HRM 50
 Incentive Schemes For Indirect
Workers
Since Indirect workers also play a key role in manufacturing
operations, their contributions need to be recognised and rewarded
appropriately. The list of beneficiaries here would include repairs
and maintenance staff, store staff, material handling staff, office staff
etc. Such schemes, however, must be based on some agreed
criteria aimed at improving the overall efficiency of the organisation
over a period of time.

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Compensation Administration
KKSS HRM 51
 Fringe Benefits

These are extra benefits provided to employees in addition to the

normal compensation paid in the form of wages or salaries.

Features
 Supplementary forms of compensation
 Paid to all employees
 Indirect compensation, since they are not directly related to performance
 May be statutory or voluntary

Need for fringe benefits

 Employee demands
 Trade union demands
 Employer's preference
 A kind of social security
 To improve industrial relations

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KKSS HRM 52
 Types of Fringe Benefits

T y p e s o f F r i n g e B e n e f i ts

P a y m e n t f o r T im e E m p lo y e e S a fe ty a n d W e lf a r e r e c r e a t i o n a l O ld a g e a n d
n o t w o rke d s e c u r it y h e a lth fa c ilitie s r e tir e m e n t
b e n e fits

H o u rs o f P a id S h ift H o lid a y P a id
w o rk h o lid a y s p r e m iu m pay v a c a tio n

R e tre n c h m e n t L a y o ff
c o m p e n s a tio n c o m p e n s a t io n

S a fe t y W o r k m e n ’s H e a lth
m e a su re s c o m p e n s a tio n b e n e fits

C a n te e n s C o n s u m e r C r e d it H o u s in g L e g a l a id E m p lo y e e W e lfa r e H o lid a y E d u c a t i o n a l T r a n s - P a r t ie s & M i s c e -

s o c ie tie s s o c ie tie s c o u n s e llin g o r g a n is a t io n s h o m e s fa c ilitie s p o r ta tio n p ic n ic lla n e o u s

P r o v id e n t f u n d P e n s io n

D e p o s it lin k e d i n s u r a n c e

G r a tu ity

M e d ic a l b e n e fits

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Compensation Administration
KKSS HRM 53
 QUESTIONS !!!!!!!!

THANKS

12/07/21 KKSS HRM 54