Peters Hudson A
Mercer Human Resource Consulting, Cincinnati, Ohio, USA.
Benefits Q. 2005;21(1):19-25.
Spousal surcharge programs help employers whose goal is to provide "above-average" health benefit plans by limiting the potential "financial leakage" liabilities from covering the spouses of employees who are eligible for other health care coverage. Spousal surcharge programs are just one alternative available to help employers manage the rising cost of providing health care coverage to dependents. This article explores the prevalence, plan design, financial implications, administrative and other considerations in implementing a spousal surcharge program.
配偶附加费计划有助于那些目标是提供“高于平均水平”健康福利计划的雇主，通过限制因覆盖有资格享受其他医疗保险的员工配偶而产生的潜在“财务漏洞”负债。配偶附加费计划只是可帮助雇主管理为受抚养人提供医疗保险成本不断上升问题的一种选择。本文探讨了实施配偶附加费计划的普遍性、计划设计、财务影响、管理及其他考虑因素。
