"Cafeteria plan" nghĩa là gì?


"Cafeteria plan" có cafeteria là quán ăn tự chọn -> từ này nghĩa là chương trình phúc lợi tự chọn, cho phép người lao động được tự chọn các quyền, phúc lợi ngoài tiền lương cơ bản như bảo hiểm, chăm sóc trẻ em...

Ví dụ
Avoid plan operational failures by ensuring (đảm bảo) that your cafeteria plan has adequate procedures in place to require independent substantiation of all claims. 

Cafeteria plans may not rely on a participant’s own certification (chứng nhận). Substantiations that lack independent certification are insufficient, even when such certifications provide details about the expense (including, for example, the service or product, the date the expense was incurred (gánh chịu), and the amount of the expense) or rely on debit card charge statements.

A cafeteria plan gets its name from a cafeteria but has nothing to do with food. Just as individuals make food selections in a cafeteria, employees can choose the benefits of their choice before payroll (bảng lương) taxes are calculated from a pool of options offered by their employers. These plans become more useful as diversity (đa dạng) within workforces continues to grow and employees seek personalized benefits that are tailored to their needs.

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