UIB - Benefits Survey - 2013

40
BENEFITS SURVEY SURVEY 2013 BENEFITS + + + + %

description

 

Transcript of UIB - Benefits Survey - 2013

Page 1: UIB - Benefits Survey - 2013

UIB BENEFÍCIOS CONSULTORIA E CORRETORA DE SEGUROS LTDA.

AV. NAÇÕES UNIDAS, 12.551 - 23º ANDAR - CJ. 2303, SAO PAULO/SP - BRAZIL

T. +55 11 3043-7773 – UIBBENEFICIOS.COM

BEN

EFIT

SS

UR

VEY

SURVEY 2013

BENEFITS

+

+

+

+

%

Page 2: UIB - Benefits Survey - 2013

0303040404050506070810101011111212131313141414141516161718181919202021212222222323232426262728282929293030313232323333343434343435353535

INDEX1. DEFINITIONS 1.1. PLAN LEVEL2. PROFILE OF THE PARTICIPANT COMPANIES 2.1. INDUSTRY 2.2. NUMBER OF EMPLOYEES 2.3. ANNUAL INCOME 2.4. % OF PAYROLL RELATED TO ANNUAL INCOME3. MOST OFFERED BENEFITS4. HEALTH PLAN 4.1. ELEGIBILITY 4.2. TYPE OF SYSTEM 4.3. TYPE OF CARRIER 4.4. CONTRIBUTION 4.5. LAWSUITS 4.6. COST PER CAPITA 4.7. COST BY PLAN LEVEL 4.8. LIVES BY PLAN LEVEL 4.9. DEFAULT PLAN 4.10. CONFORMATION TO LAW 9656/98 4.11. CO-PAYMENT 4.12. BASIC LEVEL 4.13. INTERMEDIARY LEVEL 4.14. SUPERIOR LEVEL 4.15. EXECUTIVE LEVEL 4.16. EXCLUSIONS 4.17. EXTENSION AFTER DEATH COVERAGE 4.18. SATISFACTION LEVEL5. EAP6. DENTAL PLAN 6.1. ELEGIBILITY 6.2. CONTRIBUTION 6.3. COST BY PLAN LEVEL 6.4. LIVES BY PLAN LEVEL 6.5. DEFAULT PLAN 6.6. EXCLUSIONS 6.7. SATISFACTION LEVEL7. CHECK UP 7.1. ELEGIBILITY8. PBM 8.1. ELEGIBILITY9. WELLNESS PROGRAM 9.1. ELEGIBILITY 9.2. WHAT IS OFFERED10. MEAL ALLOWANCE 10.1. PLAN LEVEL 10.2. EMPLOYEE CONTRIBUTION11. FLEXIBLE BENEFITS 11.1. WHAT IS OFFERED 11.2. PROGRAM GOALS12. PENSION PLAN 12.1. PLAN LEVEL 12.2. TYPE OF ENTITIES 12.3. VESTING13. LIFE INSURANCE 13. 1. COVERAGE 13.2. FUNERAL ASSISTANCE 13.3. AVERAGE VALUES PER COVERAGE14. PARKING BENEFIT 14.1. ELEGIBILITY15. COMPANY CAR 15.1. POSITIONS X PREVALENCE 15.2. BENEFIT VALUE 15.3. COVERED EXPENSES 15.4. ALLOWANCE16. EDUCATION 16.1. WHAT IS OFFERED 16.2. REQUIREMENTS17. OTHER BENEFITS

Page 3: UIB - Benefits Survey - 2013

0303040404050506070810101011111212131313141414141516161718181919202021212222222323232426262728282929293030313232323333343434343435353535

INDEX1. DEFINITIONS 1.1. PLAN LEVEL2. PROFILE OF THE PARTICIPANT COMPANIES 2.1. INDUSTRY 2.2. NUMBER OF EMPLOYEES 2.3. ANNUAL INCOME 2.4. % OF PAYROLL RELATED TO ANNUAL INCOME3. MOST OFFERED BENEFITS4. HEALTH PLAN 4.1. ELEGIBILITY 4.2. TYPE OF SYSTEM 4.3. TYPE OF CARRIER 4.4. CONTRIBUTION 4.5. LAWSUITS 4.6. COST PER CAPITA 4.7. COST BY PLAN LEVEL 4.8. LIVES BY PLAN LEVEL 4.9. DEFAULT PLAN 4.10. CONFORMATION TO LAW 9656/98 4.11. CO-PAYMENT 4.12. BASIC LEVEL 4.13. INTERMEDIARY LEVEL 4.14. SUPERIOR LEVEL 4.15. EXECUTIVE LEVEL 4.16. EXCLUSIONS 4.17. EXTENSION AFTER DEATH COVERAGE 4.18. SATISFACTION LEVEL5. EAP6. DENTAL PLAN 6.1. ELEGIBILITY 6.2. CONTRIBUTION 6.3. COST BY PLAN LEVEL 6.4. LIVES BY PLAN LEVEL 6.5. DEFAULT PLAN 6.6. EXCLUSIONS 6.7. SATISFACTION LEVEL7. CHECK UP 7.1. ELEGIBILITY8. PBM 8.1. ELEGIBILITY9. WELLNESS PROGRAM 9.1. ELEGIBILITY 9.2. WHAT IS OFFERED10. MEAL ALLOWANCE 10.1. PLAN LEVEL 10.2. EMPLOYEE CONTRIBUTION11. FLEXIBLE BENEFITS 11.1. WHAT IS OFFERED 11.2. PROGRAM GOALS12. PENSION PLAN 12.1. PLAN LEVEL 12.2. TYPE OF ENTITIES 12.3. VESTING13. LIFE INSURANCE 13. 1. COVERAGE 13.2. FUNERAL ASSISTANCE 13.3. AVERAGE VALUES PER COVERAGE14. PARKING BENEFIT 14.1. ELEGIBILITY15. COMPANY CAR 15.1. POSITIONS X PREVALENCE 15.2. BENEFIT VALUE 15.3. COVERED EXPENSES 15.4. ALLOWANCE16. EDUCATION 16.1. WHAT IS OFFERED 16.2. REQUIREMENTS17. OTHER BENEFITS

Page 4: UIB - Benefits Survey - 2013

INTRO- DUCTION

Welcome to the �rst edition of the Annual Bene�ts Survey conducted by UIB Bene�cios. Our main

goal is to provide Rh professionals a tool for research, source of information and comparison of

several programs available in the market or speci�c �elds.

For this �rst edition, 43 Brazillian and Multinational companies were surveyed using leading edge

methodology - the UIB Bene�cios app - and simple, straightforward question forms.

In general, companies offer conventional bene�ts programs with traditional coverages and

�nancial model.

A few highlights:

DEFINITIONS1.

PLAN LEVEL1.1

Below there is a brief de�nition of terms and standardization of plan levels

for better understanding.

Hospitalization in wards or collective rooms and use of a basic accredited network. Reimbursement,

if available, is limited to one time (1x) the base rate established by the carrier.

Hospitalization in private rooms and use of a basic accredited network. Reimbursement limited to

two times (2x) the base rate established by the carrier.

Hospitalization in private rooms and use of a large restricted accredited network. Reimbursement

limited to three time (3x) the base rate established by the carrier.

Hospitalization in private rooms and use of wider and special accredited networks (such as Albert

Einstein Hospital and Fleury Laboratory in Sao Paulo) and reimbursement higher than four times the

base rate established by carrier.

BASIC

INTERMEDIARY

SUPERIOR

EXECUTIVE

In most cases, PBM (Pharmaceutical Bene�t Management) is

offered as part of a bene�t program rather than a risk management tool;

For most companies surveyed, health plan is the second highest RH

cost, only below payroll costs;

In many cases there are considerable differences between programs

designed by companies (and the one they would like to offer) and

programs actually offered to comply union agreements.

+

+ +

+ + +

+ + + +

0302

Page 5: UIB - Benefits Survey - 2013

INTRO- DUCTION

Welcome to the �rst edition of the Annual Bene�ts Survey conducted by UIB Bene�cios. Our main

goal is to provide Rh professionals a tool for research, source of information and comparison of

several programs available in the market or speci�c �elds.

For this �rst edition, 43 Brazillian and Multinational companies were surveyed using leading edge

methodology - the UIB Bene�cios app - and simple, straightforward question forms.

In general, companies offer conventional bene�ts programs with traditional coverages and

�nancial model.

A few highlights:

DEFINITIONS1.

PLAN LEVEL1.1

Below there is a brief de�nition of terms and standardization of plan levels

for better understanding.

Hospitalization in wards or collective rooms and use of a basic accredited network. Reimbursement,

if available, is limited to one time (1x) the base rate established by the carrier.

Hospitalization in private rooms and use of a basic accredited network. Reimbursement limited to

two times (2x) the base rate established by the carrier.

Hospitalization in private rooms and use of a large restricted accredited network. Reimbursement

limited to three time (3x) the base rate established by the carrier.

Hospitalization in private rooms and use of wider and special accredited networks (such as Albert

Einstein Hospital and Fleury Laboratory in Sao Paulo) and reimbursement higher than four times the

base rate established by carrier.

BASIC

INTERMEDIARY

SUPERIOR

EXECUTIVE

In most cases, PBM (Pharmaceutical Bene�t Management) is

offered as part of a bene�t program rather than a risk management tool;

For most companies surveyed, health plan is the second highest RH

cost, only below payroll costs;

In many cases there are considerable differences between programs

designed by companies (and the one they would like to offer) and

programs actually offered to comply union agreements.

+

+ +

+ + +

+ + + +

0303

Page 6: UIB - Benefits Survey - 2013

.Automotive Industry / Motor Industry.

.Banks and Financial Institutions.

.Chemical, Petrochemical, Agrochemicals.

.Consumer goods.

.Electronic equipment.

.Energy.

.Engineering and Construction.

.High Technology.

.Insurance and Private Pension.

.Machines and Equipment.

.Medical Equipment / Pharmaceutical.

.Others / Not Informed.

.Retail and Wholesale.

.Services.

.Steel manufacturing and metallurgy.

.Transportation.

2.1. INDUSTRY

Companies with

500 employes or less

represent 35,3% of respondents:

500 or less

501 to 1000

1.001 to 5.000

5.001 to 10.000

10.001 to 20.000

20.001 to 30.000

more than 30.000

35.3%

8.8%

26.5%

11.8%

8.8%

2.9%

5.9%

35.3%

The table below shows the distribution of companies by industry:

PROFILE OF PARTICIPANT COMPANIES2.

11.8% 5.9% 8.8% 8.8% 2.9%

2.9%

11.8% 5.9% 2.9%38.2%

0 - 5

0

51 -

100

101

- 200

201

- 300

301

- 400

501

- 600

601-

700

701-

800

801

- 100

0

1000

+

2.3. ANNUAL INCOME (‘MM BRL)

2.4. PAYROLL COST AS A PERCENTAGE OF ANNUAL INCOME

Mill

ion

38.2%

32.4%

8.8%

5.9%

2.9%

0.0%

0.0%

0.0%

2.9%

5.9%

2.9%

5% or Less

6% to 10%

11% to 15%

16% to 20%

21% to 25%

26% to 30%

31% to 35%

36% to 40%

41% to 45%

46% to 50%

Above 50 %

38.2%

32.4%

26.5%

11.8%

8.8%

5.9%

5.9%

$

0504

2.2. NUMBER OF EMPLOYEES

2.9%

2.9%

8.8%

5.9%

5.9%

5.9%

2.9%

11.8%

2.9%

2.9%

8.8%

14.7%2.9%

14.7%2.9%

2.9%

04

Page 7: UIB - Benefits Survey - 2013

.Automotive Industry / Motor Industry.

.Banks and Financial Institutions.

.Chemical, Petrochemical, Agrochemicals.

.Consumer goods.

.Electronic equipment.

.Energy.

.Engineering and Construction.

.High Technology.

.Insurance and Private Pension.

.Machines and Equipment.

.Medical Equipment / Pharmaceutical.

.Others / Not Informed.

.Retail and Wholesale.

.Services.

.Steel manufacturing and metallurgy.

.Transportation.

2.1. INDUSTRY

Companies with

500 employes or less

represent 35,3% of respondents:

500 or less

501 to 1000

1.001 to 5.000

5.001 to 10.000

10.001 to 20.000

20.001 to 30.000

more than 30.000

35.3%

8.8%

26.5%

11.8%

8.8%

2.9%

5.9%

35.3%

The table below shows the distribution of companies by industry:

PROFILE OF PARTICIPANT COMPANIES2.

11.8% 5.9% 8.8% 8.8% 2.9%

2.9%

11.8% 5.9% 2.9%38.2%

0 - 5

0

51 -

100

101

- 200

201

- 300

301

- 400

501

- 600

601-

700

701-

800

801

- 100

0

1000

+

2.3. ANNUAL INCOME (‘MM BRL)

2.4. PAYROLL COST AS A PERCENTAGE OF ANNUAL INCOME

Mill

ion

38.2%

32.4%

8.8%

5.9%

2.9%

0.0%

0.0%

0.0%

2.9%

5.9%

2.9%

5% or Less

6% to 10%

11% to 15%

16% to 20%

21% to 25%

26% to 30%

31% to 35%

36% to 40%

41% to 45%

46% to 50%

Above 50 %

38.2%

32.4%

26.5%

11.8%

8.8%

5.9%

5.9%

$

0504

2.2. NUMBER OF EMPLOYEES

2.9%

2.9%

8.8%

5.9%

5.9%

5.9%

2.9%

11.8%

2.9%

2.9%

8.8%

14.7%2.9%

14.7%2.9%

2.9%

05

Page 8: UIB - Benefits Survey - 2013

MOST OFFERED BENEFITS 3. HEALTH PLAN4.

Regulated by the ANS (Agência Nacional de Saúde

Suplementar), health care is the most common bene�t

offered by 100% of the surveyed companies and it is

also the most expensive to provide. Forecast for 2014

is discouraging since historically, health care costs

0706

rise above the rate of other �nancial indexes (as shown

below). Also carriers are considering increasing monthly

premiums as a result of the new Basic Coverage from

Brazilian Health legislation effective January 1st 2014.

The new Basic Coverage from Brazilian Health Legislation, will certainly affect the break-even point of policies even though

in small proportions.

The chart below illustrates the most common bene�ts offered by the companies.

100%HEALTH PLAN

91.2%LIFE INSURANCE

91.2%MEAL ALLOWANCE

88.2%DENTAL PLAN

COMPARATIVE ANALYSIS: MEDICAL INFLATION X FINANCIAL INDEXES

UIB Benefícios Database INPC INPCA ANS

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

2%

4%

6%

8%

10%

12%

14%

16%

Christmas Food Allowance

Company Car

Complimentary for temporary disease incapacity

Day Care Allowance

Dental Plan

EAP (Employee Assistance Program)

Flexible Bene�ts

Health Plan

Life Insurance

Loan

Meal Allowance

Medical Check up

Parking

Partnerships and Discounts

PBM

Pension Plan

Wellness

06

Page 9: UIB - Benefits Survey - 2013

MOST OFFERED BENEFITS 3. HEALTH PLAN4.

Regulated by the ANS (Agência Nacional de Saúde

Suplementar), health care is the most common bene�t

offered by 100% of the surveyed companies and it is

also the most expensive to provide. Forecast for 2014

is discouraging since historically, health care costs

0706

rise above the rate of other �nancial indexes (as shown

below). Also carriers are considering increasing monthly

premiums as a result of the new Basic Coverage from

Brazilian Health legislation effective January 1st 2014.

The new Basic Coverage from Brazilian Health Legislation, will certainly affect the break-even point of policies even though

in small proportions.

The chart below illustrates the most common bene�ts offered by the companies.

100%HEALTH PLAN

91.2%LIFE INSURANCE

91.2%MEAL ALLOWANCE

88.2%DENTAL PLAN

COMPARATIVE ANALYSIS: MEDICAL INFLATION X FINANCIAL INDEXES

UIB Benefícios Database INPC INPCA ANS

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

2%

4%

6%

8%

10%

12%

14%

16%

Christmas Food Allowance

Company Car

Complimentary for temporary disease incapacity

Day Care Allowance

Dental Plan

EAP (Employee Assistance Program)

Flexible Bene�ts

Health Plan

Life Insurance

Loan

Meal Allowance

Medical Check up

Parking

Partnerships and Discounts

PBM

Pension Plan

Wellness

07

Page 10: UIB - Benefits Survey - 2013

ELIGIBILITY4.1

DIRECTORS AND ABOVE MANAGERS SUPERVISORS

/ COORDINATORSADMINISTRATIVE/ PROFESSIONALS SALES OPERATIONS INTERNS

It`s important to emphasize that including relatives may increase premium

paid due to age of this population, in general older than 59 yo, and high

utilization costs.

Only 3% of the companies in this study allow employees to include

relatives, the majority only maintain relatives already included when

eligible in previous policies.

The chart below shows plan level by hierarchy.

0908

7.5% 14.0% 26.8% 41.9% 34.1% 56.1% 67.6%

15.0% 51.2% 31.7% 18.6% 22.0% 12.2% 8.1%

72.5% 25.6% 4.9% 7.0% 9.8% 7.3% 8.1%

5% 9.3% 36.6% 32.6% 34.1% 24.4% 16.2%

Basic Intermediary Superior Executive

PLAN LEVEL

08

Page 11: UIB - Benefits Survey - 2013

ELIGIBILITY4.1

DIRECTORS AND ABOVE MANAGERS SUPERVISORS

/ COORDINATORSADMINISTRATIVE/ PROFESSIONALS SALES OPERATIONS INTERNS

It`s important to emphasize that including relatives may increase premium

paid due to age of this population, in general older than 59 yo, and high

utilization costs.

Only 3% of the companies in this study allow employees to include

relatives, the majority only maintain relatives already included when

eligible in previous policies.

The chart below shows plan level by hierarchy.

0908

7.5% 14.0% 26.8% 41.9% 34.1% 56.1% 67.6%

15.0% 51.2% 31.7% 18.6% 22.0% 12.2% 8.1%

72.5% 25.6% 4.9% 7.0% 9.8% 7.3% 8.1%

5% 9.3% 36.6% 32.6% 34.1% 24.4% 16.2%

Basic Intermediary Superior Executive

PLAN LEVEL

09

Page 12: UIB - Benefits Survey - 2013

LAWSUITS4.5.

COST PER CAPITA4.6.

11

According to the data gathered in this survey, 44% of the

companies reported facing lawsuits, with maintaining dismissed

and retirees coverage representing 86,7% of the demands.

Lawsuits are not only regarding coverage maintenance but also coverage extension to new

procedures or prothesis not included in the Basic Coverage from Brazilian Health Legislation.

Also, we have noticed a slight increase in lawsuits involving active employees.

44%Face lawsuits To maintain dismissed

/ retirees coverage

86.7%

Basic Intermediary Superior Executive

PLAN LEVEL

The table shows the weighted average cost per plan.

7.4%

13.0%

19.2%

17.9%

3.7%

0%

0%

3.6%

40.7%

13.0%

0%

0%

18.5%

21.7%

11.5%

0%

29.6%

17.4%

7.7%

7.1%

13.0%

19.2%

3.6%

21.7%

7.7%

7.1%

34.6%

60.7%

up toR$49

R$50to R$75

R$76to R$125

R$126to R$150

more thanR$150

more than R$225

up to R$99

R$100to R$125

R$126to R$150

R$151to R$175

R$176to R$200

R$201to R$225

more than R$350

R$251to R$275

R$276to R$300

R$301to R$325

R$326to R$350

up to R$199

R$200to R$225

R$226to R$250

more than R$550

R$451to R$475

R$476to R$500

R$501to R$525

R$526to R$550

up to R$399

R$400to R$425

R$426 to R$450

Most surveyed companies opt for prepaid insured system (54,5%). Among companies using

self insured , it`s observed that 53,84% have more than 5.000 employees

TYPE OF SYSTEM4.2. CONTRIBUTION4.4.

10

Insured Self Insured Hybrid

Type of System

54.5%42.4%

3.0%

it`s important to highlight that self insured is indicated for companies with minimum 5000

lives. This number is needed to dilute risks of a high cost event. However, if the company has

a stop loss coverage, virtually a reinsurance policy to cover health expenses higher than

predicted, the number of lives needed may lower to at least 500.

Also changing the type of system requires an in depth viability analysis and willingness

to assume the risk involved, but companies had excellent results with the change.

Since the publication of the RN279/2011 which clari�es the

aspects of maintaining dismissed and retirees health coverage,

more companies are paying more attention to the matter.

Companies that do not provide fully subsidized health plans

have to guarantee that dismissed employees maintain

coverage(1/3 of contribution period, at least 6 months and

maximum 24 months) as well as retirees ( 1 year coverage

equivalent to 1 year contribution, up to 10 years the bene�t

is lifelong). This maintenance creates post employment

bene�t liability (FAS - 106/IAS - 19).

The survey showed that 41,2% of participating

companies allow employees to pay additional costs for a

different level of plan. This also creates post employment

bene�t liability (FAS - 106/IAS - 19).

54,5% of the surveyed companies adopt combined contribution

(cost are shared between employer and employee).

Contribution varies based on percentages of salary, plan

level or �xed contribution as below:

Insurance companies are the preferred carrier choice as observed below.

TYPE OF CARRIER4.3.

.HMO

.Insurance company

.Medical cooperative

.Third party administrator (TPA)

.Self TPA

23.5%

44.1%

8.8%

23.5%

0%

Percentage of plan 24.2%

Percentage of salary 6.1%

No contribution 45.5%

Fixed contrbution 24.2%

45.5%

10

Page 13: UIB - Benefits Survey - 2013

LAWSUITS4.5.

COST PER CAPITA4.6.

11

According to the data gathered in this survey, 44% of the

companies reported facing lawsuits, with maintaining dismissed

and retirees coverage representing 86,7% of the demands.

Lawsuits are not only regarding coverage maintenance but also coverage extension to new

procedures or prothesis not included in the Basic Coverage from Brazilian Health Legislation.

Also, we have noticed a slight increase in lawsuits involving active employees.

44%Face lawsuits To maintain dismissed

/ retirees coverage

86.7%

Basic Intermediary Superior Executive

PLAN LEVEL

The table shows the weighted average cost per plan.

7.4%

13.0%

19.2%

17.9%

3.7%

0%

0%

3.6%

40.7%

13.0%

0%

0%

18.5%

21.7%

11.5%

0%

29.6%

17.4%

7.7%

7.1%

13.0%

19.2%

3.6%

21.7%

7.7%

7.1%

34.6%

60.7%

up toR$49

R$50to R$75

R$76to R$125

R$126to R$150

more thanR$150

more than R$225

up to R$99

R$100to R$125

R$126to R$150

R$151to R$175

R$176to R$200

R$201to R$225

more than R$350

R$251to R$275

R$276to R$300

R$301to R$325

R$326to R$350

up to R$199

R$200to R$225

R$226to R$250

more than R$550

R$451to R$475

R$476to R$500

R$501to R$525

R$526to R$550

up to R$399

R$400to R$425

R$426 to R$450

Most surveyed companies opt for prepaid insured system (54,5%). Among companies using

self insured , it`s observed that 53,84% have more than 5.000 employees

TYPE OF SYSTEM4.2. CONTRIBUTION4.4.

10

Insured Self Insured Hybrid

Type of System

54.5%42.4%

3.0%

it`s important to highlight that self insured is indicated for companies with minimum 5000

lives. This number is needed to dilute risks of a high cost event. However, if the company has

a stop loss coverage, virtually a reinsurance policy to cover health expenses higher than

predicted, the number of lives needed may lower to at least 500.

Also changing the type of system requires an in depth viability analysis and willingness

to assume the risk involved, but companies had excellent results with the change.

Since the publication of the RN279/2011 which clari�es the

aspects of maintaining dismissed and retirees health coverage,

more companies are paying more attention to the matter.

Companies that do not provide fully subsidized health plans

have to guarantee that dismissed employees maintain

coverage(1/3 of contribution period, at least 6 months and

maximum 24 months) as well as retirees ( 1 year coverage

equivalent to 1 year contribution, up to 10 years the bene�t

is lifelong). This maintenance creates post employment

bene�t liability (FAS - 106/IAS - 19).

The survey showed that 41,2% of participating

companies allow employees to pay additional costs for a

different level of plan. This also creates post employment

bene�t liability (FAS - 106/IAS - 19).

54,5% of the surveyed companies adopt combined contribution

(cost are shared between employer and employee).

Contribution varies based on percentages of salary, plan

level or �xed contribution as below:

Insurance companies are the preferred carrier choice as observed below.

TYPE OF CARRIER4.3.

.HMO

.Insurance company

.Medical cooperative

.Third party administrator (TPA)

.Self TPA

23.5%

44.1%

8.8%

23.5%

0%

Percentage of plan 24.2%

Percentage of salary 6.1%

No contribution 45.5%

Fixed contrbution 24.2%

45.5%

11

Page 14: UIB - Benefits Survey - 2013

COST BY PLAN LEVEL4.7.

DEFAULT PLAN4.9.

LIVES BY PLAN LEVEL4.8.

79.4%

14.7%

5.9%

As shown aside, costs increased in 79,4% of surveyed

companies compared to previous year.

Health care costs are constantly pressuring Rhs over the

years. There are less competitors in the market

(insurance companies and other carriers) leading to

higher costs and tougher negotiations to alter plan

conditions or complement coverage of current programs.

CO-PAYMENT4.11.

In this �rst edition, we have noticed a higher incidence of

co-payment in less expensive procedures (doctor appointments

and simple exams). The percentage applied most often is

between 11% and 20%.

There is a great deal of controversy surrounding co-payment

because most companies know that it is a tool to decrease

costs however, all companies see pro�t share increasing

indenpendently of having it implemented.

Companies must understand if co-payment is being

implemented to adjust utilization model or �nancial recovery

and then use it aligned to objectives. Most companies do not

have this clarity.

As demonstrated below, 79,4% of the companies offer both

accredite network and reimbursement

CONFORMATION TO LAW 9656/984.10.

The following chart shows that only few companies do not

conform to law 9656/98.

Updates of the Basic Coverage from Brazilian Health

Legislation are valid to all policies adapted to the law and

effective January 1st 1999.

INCREASED STABLEDECREASED

Plan adapted to Law 9656/98

1312

71%

50%

%

% ideal

16%

30%

4%

15%

9%

5%

Concentration and distribution of lives by plan levels are dif�cult to manage

and far from ideal:

94%6%[YES][NO]

11%

20%

79.4%17.6% 2.9%

BOTHACCREDITED NETWORK

REIMBURSEMENT

Basic Intermediary Superior Executive

PLAN LEVEL

12

Page 15: UIB - Benefits Survey - 2013

COST BY PLAN LEVEL4.7.

DEFAULT PLAN4.9.

LIVES BY PLAN LEVEL4.8.

79.4%

14.7%

5.9%

As shown aside, costs increased in 79,4% of surveyed

companies compared to previous year.

Health care costs are constantly pressuring Rhs over the

years. There are less competitors in the market

(insurance companies and other carriers) leading to

higher costs and tougher negotiations to alter plan

conditions or complement coverage of current programs.

CO-PAYMENT4.11.

In this �rst edition, we have noticed a higher incidence of

co-payment in less expensive procedures (doctor appointments

and simple exams). The percentage applied most often is

between 11% and 20%.

There is a great deal of controversy surrounding co-payment

because most companies know that it is a tool to decrease

costs however, all companies see pro�t share increasing

indenpendently of having it implemented.

Companies must understand if co-payment is being

implemented to adjust utilization model or �nancial recovery

and then use it aligned to objectives. Most companies do not

have this clarity.

As demonstrated below, 79,4% of the companies offer both

accredite network and reimbursement

CONFORMATION TO LAW 9656/984.10.

The following chart shows that only few companies do not

conform to law 9656/98.

Updates of the Basic Coverage from Brazilian Health

Legislation are valid to all policies adapted to the law and

effective January 1st 1999.

INCREASED STABLEDECREASED

Plan adapted to Law 9656/98

1312

71%

50%

%

% ideal

16%

30%

4%

15%

9%

5%

Concentration and distribution of lives by plan levels are dif�cult to manage

and far from ideal:

94%6%[YES][NO]

11%

20%

79.4%17.6% 2.9%

BOTHACCREDITED NETWORK

REIMBURSEMENT

Basic Intermediary Superior Executive

PLAN LEVEL

13

Page 16: UIB - Benefits Survey - 2013

Doctor Appointment

Simple Exams

Complex Exams

Therapies

Emergency room

Find below the average % of co-payment by plan level.

3.6%

1514

BASIC LEVEL4.12.

Up to 5% from 6% to 10% From 11 to 20% from 21% to 30% More than 30% Prevalence

Up to 5% from 6% to 10% From 11 to 20% from 21% to 30% More than 30% Prevalence

Up to 5% from 6% to 10% From 11 to 20% from 21% to 30% More than 30% Prevalence

Up to 5% from 6% to 10% From 11 to 20% from 21% to 30% More than 30% Prevalence

16.7%

17.6%

44.4%

5.6%

5.9%

22.2%

55.6%

58.8%

33.3%

16.7%

11.8%

0.0%

5.6%

5.9%

0.0%

90.0%

85.0%

45.0%

30.0% 10.0% 40.0% 10.0% 10.0% 50.0%

Doctor Appointment

Simple Exams

Complex Exams

Therapies

Emergency room

Doctor Appointment

Simple Exams

Complex Exams

Therapies

Emergency room

21.4% 7.1% 57.1% 7.1% 7.1% 70.0%

EXCLUSIONS4.16.

INTERMEDIARY LEVEL4.13.

12.5%

13.3%

37.5%

12.5%

13.3%

25.0%

50.0%

53.3%

37.5%

18.8%

13.3%

0.0%

6.3%

6.7%

0.0%

80.0%

75.0%

40.0%

20.0% 20.0% 40.0% 10.0% 10.0% 50.0%

23.1% 7.7% 53.8% 7.7% 7.7% 65.0%

SUPERIOR LEVEL4.14.

12.5%

13.3%

33.3%

12.5%

13.3%

22.2%

43.8%

46.7%

33.3%

25.0%

20.0%

11.1%

6.3%

6.7%

0.0%

80.0%

75.0%

45.0%

25.0% 25.0% 25.0% 12.5% 12.5% 40.0%

21.4% 7.1% 50.0% 14.3% 7.1% 70.0%

EXECUTIVE LEVEL4.15.

16.7%

17.6%

40.0%

5.6%

5.9%

10.0%

55.6%

58.8%

40.0%

16.7%

11.8%

10.0%

5.6%

5.9%

0.0%

90.0%

85.0%

50.0%

36.4% 9.1% 45.5% 0.0% 9.1% 55.0%

26.7% 0.0% 60.0% 6.7% 6.7% 75.0%

96.4%

42.9%

67.9% 71.4%

75%25%

COSMETIC SURGERIESCHECK UP

VACCINATIONS

HOMECARE

VARICOSEVEIN REPAIR

GPR (GLOBAL POSTURE RESTRUCTURING)

OTHERS

Basic Intermediary Superior Executive

PLAN LEVEL

Doctor Appointment

Simple Exams

Complex Exams

Therapies

Emergency room

14

Page 17: UIB - Benefits Survey - 2013

Doctor Appointment

Simple Exams

Complex Exams

Therapies

Emergency room

Find below the average % of co-payment by plan level.

3.6%

1514

BASIC LEVEL4.12.

Up to 5% from 6% to 10% From 11 to 20% from 21% to 30% More than 30% Prevalence

Up to 5% from 6% to 10% From 11 to 20% from 21% to 30% More than 30% Prevalence

Up to 5% from 6% to 10% From 11 to 20% from 21% to 30% More than 30% Prevalence

Up to 5% from 6% to 10% From 11 to 20% from 21% to 30% More than 30% Prevalence

16.7%

17.6%

44.4%

5.6%

5.9%

22.2%

55.6%

58.8%

33.3%

16.7%

11.8%

0.0%

5.6%

5.9%

0.0%

90.0%

85.0%

45.0%

30.0% 10.0% 40.0% 10.0% 10.0% 50.0%

Doctor Appointment

Simple Exams

Complex Exams

Therapies

Emergency room

Doctor Appointment

Simple Exams

Complex Exams

Therapies

Emergency room

21.4% 7.1% 57.1% 7.1% 7.1% 70.0%

EXCLUSIONS4.16.

INTERMEDIARY LEVEL4.13.

12.5%

13.3%

37.5%

12.5%

13.3%

25.0%

50.0%

53.3%

37.5%

18.8%

13.3%

0.0%

6.3%

6.7%

0.0%

80.0%

75.0%

40.0%

20.0% 20.0% 40.0% 10.0% 10.0% 50.0%

23.1% 7.7% 53.8% 7.7% 7.7% 65.0%

SUPERIOR LEVEL4.14.

12.5%

13.3%

33.3%

12.5%

13.3%

22.2%

43.8%

46.7%

33.3%

25.0%

20.0%

11.1%

6.3%

6.7%

0.0%

80.0%

75.0%

45.0%

25.0% 25.0% 25.0% 12.5% 12.5% 40.0%

21.4% 7.1% 50.0% 14.3% 7.1% 70.0%

EXECUTIVE LEVEL4.15.

16.7%

17.6%

40.0%

5.6%

5.9%

10.0%

55.6%

58.8%

40.0%

16.7%

11.8%

10.0%

5.6%

5.9%

0.0%

90.0%

85.0%

50.0%

36.4% 9.1% 45.5% 0.0% 9.1% 55.0%

26.7% 0.0% 60.0% 6.7% 6.7% 75.0%

96.4%

42.9%

67.9% 71.4%

75%25%

COSMETIC SURGERIESCHECK UP

VACCINATIONS

HOMECARE

VARICOSEVEIN REPAIR

GPR (GLOBAL POSTURE RESTRUCTURING)

OTHERS

Basic Intermediary Superior Executive

PLAN LEVEL

Doctor Appointment

Simple Exams

Complex Exams

Therapies

Emergency room

15

Page 18: UIB - Benefits Survey - 2013

1716

EXTENSION AFTER DEATH COVERAGE

4.17.

67,9% of all policies do not have a extension after death

coverage, in which bene�ciaries remain eligible to keep

health bene�t extension in case of holder/employee death.

During the period of this coverage premiums will not be charged

but claims will be considered in the company policy results.

Among companies that do offer Extension After Death

coverage, 88,9% guarantee it between 12 to 24 months.

EAP5.

EAP is a bene�t that offers professional assistance to users

with personal problems, such as �nancial issues,

psychological needs, legal affairs and others. 11,8% of all

companies offer this bene�t to all employees.

SATISFACTION LEVEL4.18.

As presented below, in general

companies are satis�ed with the

service given by carriers.

Most complaints are related to costs,

accredited network and reimbursement.

Even having mapped somes level of dissatisfaction,

53,6% will not chance their health programs in 2014.

Every year, the ANS formally evaluate each carrier

in 4 categories. Companies should be aware of

their carrier evaluation.

67.9%32.1%

NoYes

88.9%12 to 24 months

.Costs

.Carrier

.Accredited Network

.Reimbursement

.User Satisfaction

50,00%

76,47%

67,65%

58,82%

76,47%

Satis�ed

8,82%

5,88%

8,82%

17,65%

8,82%

Very satis�ed

41,18%

17,65%

23,53%

23,53%

14,71%

Dissatis�ed

40% 20%

100%

100% 75%

75% 100%

20% 20%

Attention to Health Economic Levels/ Finances

Structure & Operations

User Satisfaction

The cost to �nance this bene�t is limited to 5% of total

payroll cost

Within the companies that offer EAP, 100% offer it at no

cost to employees, companies fully subsidize it.

FINANCIAL ADVICE MEDICAL ADVICE PSYCHOLOGICAL ADVICE

DOMESTIC ADVICE CAREER MANAGEMENT ADVICE

16

Page 19: UIB - Benefits Survey - 2013

1716

EXTENSION AFTER DEATH COVERAGE

4.17.

67,9% of all policies do not have a extension after death

coverage, in which bene�ciaries remain eligible to keep

health bene�t extension in case of holder/employee death.

During the period of this coverage premiums will not be charged

but claims will be considered in the company policy results.

Among companies that do offer Extension After Death

coverage, 88,9% guarantee it between 12 to 24 months.

EAP5.

EAP is a bene�t that offers professional assistance to users

with personal problems, such as �nancial issues,

psychological needs, legal affairs and others. 11,8% of all

companies offer this bene�t to all employees.

SATISFACTION LEVEL4.18.

As presented below, in general

companies are satis�ed with the

service given by carriers.

Most complaints are related to costs,

accredited network and reimbursement.

Even having mapped somes level of dissatisfaction,

53,6% will not chance their health programs in 2014.

Every year, the ANS formally evaluate each carrier

in 4 categories. Companies should be aware of

their carrier evaluation.

67.9%32.1%

NoYes

88.9%12 to 24 months

.Costs

.Carrier

.Accredited Network

.Reimbursement

.User Satisfaction

50,00%

76,47%

67,65%

58,82%

76,47%

Satis�ed

8,82%

5,88%

8,82%

17,65%

8,82%

Very satis�ed

41,18%

17,65%

23,53%

23,53%

14,71%

Dissatis�ed

40% 20%

100%

100% 75%

75% 100%

20% 20%

Attention to Health Economic Levels/ Finances

Structure & Operations

User Satisfaction

The cost to �nance this bene�t is limited to 5% of total

payroll cost

Within the companies that offer EAP, 100% offer it at no

cost to employees, companies fully subsidize it.

FINANCIAL ADVICE MEDICAL ADVICE PSYCHOLOGICAL ADVICE

DOMESTIC ADVICE CAREER MANAGEMENT ADVICE

17

Page 20: UIB - Benefits Survey - 2013

19 18

DENTAL PLAN6.

Most companies offer dental plan to employees

using a prepaid system 89,3% provided as

detailed below:

Only 39,3% of the companies fully subsidize this

bene�t. Articles 30 and 31 of the law 9656/98 are

also valid to dental plans, which means that if the

employee contributes to �nance, the bene�t will be

extended in case of dismissal and retirement.

4,5% of the companies fully subsidize the cost of the bene�t holder eliminating

the need of extending the bene�t to terminated employees and retirees.

3rd Party Administrator

Dental Cooperative

Dental HMO

Insurance Company

16.67%

36.11%

44.44%

2.78%

ELIGIBILITY

CONTRIBUTION

DIRECTORSAND ABOVE

MANAGERS SUPERVISORS/COORDINATORS

ADMINISTRATIVE/ PROFESSIONALS

SALES OPERATIONS INTERNS

33.33%

25%

16.67%

25%

38.89%

19.44%

16.67%

25%

43.24%

18.92%

8.11%

29.73%

45.95%

16.22%

8.11%

29.73%

45.95%

16.22%

8.11%

29.73%

47.22%

13.89%

8.33%

30.56%

50%

13.33%

6.67%

30%

72.7%4.5%4.5%18.2%

BothBene�ciariesOthersHolders

.Funding method .Eligibility

10.7%3.6%39.3%46.4%

Percentage of planPercentage of SalaryNo contributionFixed contribution

COST BY PLAN LEVEL

up toR$5

R$6to R$10

R$11to R$15

R$16to R$20

R$21to R$25

R$26to R$30

more thanR$30

more thanR$45

up toR$20

R$21to R$25

R$26to R$30

R$31to R$35

R$36to R$40

R$41to R$45

more thanR$55

R$41to R$45

R$46to R$50

R$51to R$55

up toR$30

R$31to R$35

R$36to R$40

4.3%

26.7%

21.4%

26.1%

13.3%

14.3%

13%

33.3%

50%

39.1%

13.3%

0%

8.7%

6.7%

7.1%

4.3%

0%

0%

4.3%

6.7%

7.1%

46.4% 72.7%

6.1.

6.2.

6.3.

Although presenting less complex events and lower costs compared to health

programs, it also creates post employment bene�t liability (FAS - 106/IAS - 19)

in all policies.

Basic Intermediary Superior Executive

PLAN LEVEL

Basic Superior Executive

PLAN LEVEL

18

Page 21: UIB - Benefits Survey - 2013

19 18

DENTAL PLAN6.

Most companies offer dental plan to employees

using a prepaid system 89,3% provided as

detailed below:

Only 39,3% of the companies fully subsidize this

bene�t. Articles 30 and 31 of the law 9656/98 are

also valid to dental plans, which means that if the

employee contributes to �nance, the bene�t will be

extended in case of dismissal and retirement.

4,5% of the companies fully subsidize the cost of the bene�t holder eliminating

the need of extending the bene�t to terminated employees and retirees.

3rd Party Administrator

Dental Cooperative

Dental HMO

Insurance Company

16.67%

36.11%

44.44%

2.78%

ELIGIBILITY

CONTRIBUTION

DIRECTORSAND ABOVE

MANAGERS SUPERVISORS/COORDINATORS

ADMINISTRATIVE/ PROFESSIONALS

SALES OPERATIONS INTERNS

33.33%

25%

16.67%

25%

38.89%

19.44%

16.67%

25%

43.24%

18.92%

8.11%

29.73%

45.95%

16.22%

8.11%

29.73%

45.95%

16.22%

8.11%

29.73%

47.22%

13.89%

8.33%

30.56%

50%

13.33%

6.67%

30%

72.7%4.5%4.5%18.2%

BothBene�ciariesOthersHolders

.Funding method .Eligibility

10.7%3.6%39.3%46.4%

Percentage of planPercentage of SalaryNo contributionFixed contribution

COST BY PLAN LEVEL

up toR$5

R$6to R$10

R$11to R$15

R$16to R$20

R$21to R$25

R$26to R$30

more thanR$30

more thanR$45

up toR$20

R$21to R$25

R$26to R$30

R$31to R$35

R$36to R$40

R$41to R$45

more thanR$55

R$41to R$45

R$46to R$50

R$51to R$55

up toR$30

R$31to R$35

R$36to R$40

4.3%

26.7%

21.4%

26.1%

13.3%

14.3%

13%

33.3%

50%

39.1%

13.3%

0%

8.7%

6.7%

7.1%

4.3%

0%

0%

4.3%

6.7%

7.1%

46.4% 72.7%

6.1.

6.2.

6.3.

Although presenting less complex events and lower costs compared to health

programs, it also creates post employment bene�t liability (FAS - 106/IAS - 19)

in all policies.

Basic Intermediary Superior Executive

PLAN LEVEL

Basic Superior Executive

PLAN LEVEL

19

Page 22: UIB - Benefits Survey - 2013

We have noticed that most companies offer basic plans, of which 60% do not cover

orthodontics. Compared to Heath plan, companies tend to accept more the inclusion

of relatives given that it has little impact on �nancial results.45.5%

93.3%

90.9%

66.7%

9.1%

0%

9.1%

16.7%

13.6%

6.7%

0%

8.3%

4.5%

0%

0%

8.3%

18.2%

0%

0%

0%

4.5%

0%

0%

0%

4.5%

Up to 500 employees

From 501 to 1.000

From 1.001 to 5.000

From 5.001 to 10.000

From 10.001 to 20.000

From 20.001 to 30.000

Above30.000

0%

0%

0%

2120

NUMBER OF LIVES PER PLAN

SATISFACTION LEVEL

Major problems are:

DEFAULT PLAN

EXCLUSIONS

45.5% 66.7% 93.3% 90.9%

BOTHACCREDITED NETWORK REIMBURSEMENT

62.1%3.4%34.5%

IMPLANT ORTHODONTICS PROTHESIS

90% 60% 75%

.Costs

.Carrier

.Accredited Network

.Reimbursement

.User Satisfaction

82.76%

68.97%

68.97%

64.29%

68.97%

Satis�ed

6.90%

3.45%

3.45%

10.71%

3.45%

Very satis�ed

10.34%

27.59%

27.59%

25%

27.59%

Dissatis�ed

Costs

Accredited Network

Reimbursement

Carrier

User Satisfaction

6.4.

6.5.

6.6.

6.7.

Basic Intermediary Superior Executive

PLAN LEVEL

20

Page 23: UIB - Benefits Survey - 2013

We have noticed that most companies offer basic plans, of which 60% do not cover

orthodontics. Compared to Heath plan, companies tend to accept more the inclusion

of relatives given that it has little impact on �nancial results.45.5%

93.3%

90.9%

66.7%

9.1%

0%

9.1%

16.7%

13.6%

6.7%

0%

8.3%

4.5%

0%

0%

8.3%

18.2%

0%

0%

0%

4.5%

0%

0%

0%

4.5%

Up to 500 employees

From 501 to 1.000

From 1.001 to 5.000

From 5.001 to 10.000

From 10.001 to 20.000

From 20.001 to 30.000

Above30.000

0%

0%

0%

2120

NUMBER OF LIVES PER PLAN

SATISFACTION LEVEL

Major problems are:

DEFAULT PLAN

EXCLUSIONS

45.5% 66.7% 93.3% 90.9%

BOTHACCREDITED NETWORK REIMBURSEMENT

62.1%3.4%34.5%

IMPLANT ORTHODONTICS PROTHESIS

90% 60% 75%

.Costs

.Carrier

.Accredited Network

.Reimbursement

.User Satisfaction

82.76%

68.97%

68.97%

64.29%

68.97%

Satis�ed

6.90%

3.45%

3.45%

10.71%

3.45%

Very satis�ed

10.34%

27.59%

27.59%

25%

27.59%

Dissatis�ed

Costs

Accredited Network

Reimbursement

Carrier

User Satisfaction

6.4.

6.5.

6.6.

6.7.

Basic Intermediary Superior Executive

PLAN LEVEL

21

Page 24: UIB - Benefits Survey - 2013

23

CHECK-UP

44,1% of the companies surveyed offer an annual medical check up.

Most check ups are done at hospital/specialized clinics and

only 6,7% are done at the company owned ambulatory.

In general, medical check ups cost is limited to 5% of payroll

cost is fully subsidized by companies.

Here is the eligibility chart:

PBM

58% of the companies surveyed offer pharma bene�t to its employees. In most cases, 90,5%,

the bene�t offered is exactly the same regardless of positions and roles.

Please refer to the next page to more information about elegibility:

ELIGIBILITY

WELLNESS PROGRAM

32,4% offer Wellness program to all employees being fully subsidized by companies in 90,9%

of the cases.

ELIGIBILITY

It`s important to observe that 50% of the companies offer drugstore agreements deducted

from employees’ paycheck, which means that companies do not subsidize this bene�t.

The investement is limited to 5% of payroll cost in most companies (87,5%).

ELEGIBILIDADE

47.6%

19%

33.3%

Bene�t Managment

Self Administration

Carrier

PBM (Pharmacy Bene�t Management)

44,1%

22

DIRECTORSAND ABOVE

MANAGERS SUPERVISORS/ COORDINATORS

ADMINISTRATIVE/ PROFESSIONALS

SALES OPERATIONS/ INTERNS

100% 80% 13.3% 6.7% 6.7% 6.7%

90.5% 90.5% 100% 100% 100% 100% 61.9% 42.9%

DIRECTORAND ABOVE

MANAGER SUPERVISOR/ COORDINATOR

ADMINISTRATIVE/ PROFESSIONAL

SALES OPERATIONS INTERN RETIRED

DIRECTORAND ABOVE

MANAGER SUPERVISOR/ COORDINATOR

ADMINISTRATIVE/ PROFESSIONAL

SALES OPERATIONS INTERN RETIRED

100% 100% 100% 100% 100% 90.9% 90.9% 27.3%

8.1.

9.

9.1.

7.

7.1.

8.

22

Page 25: UIB - Benefits Survey - 2013

23

CHECK-UP

44,1% of the companies surveyed offer an annual medical check up.

Most check ups are done at hospital/specialized clinics and

only 6,7% are done at the company owned ambulatory.

In general, medical check ups cost is limited to 5% of payroll

cost is fully subsidized by companies.

Here is the eligibility chart:

PBM

58% of the companies surveyed offer pharma bene�t to its employees. In most cases, 90,5%,

the bene�t offered is exactly the same regardless of positions and roles.

Please refer to the next page to more information about elegibility:

ELIGIBILITY

WELLNESS PROGRAM

32,4% offer Wellness program to all employees being fully subsidized by companies in 90,9%

of the cases.

ELIGIBILITY

It`s important to observe that 50% of the companies offer drugstore agreements deducted

from employees’ paycheck, which means that companies do not subsidize this bene�t.

The investement is limited to 5% of payroll cost in most companies (87,5%).

ELEGIBILIDADE

47.6%

19%

33.3%

Bene�t Managment

Self Administration

Carrier

PBM (Pharmacy Bene�t Management)

44,1%

22

DIRECTORSAND ABOVE

MANAGERS SUPERVISORS/ COORDINATORS

ADMINISTRATIVE/ PROFESSIONALS

SALES OPERATIONS/ INTERNS

100% 80% 13.3% 6.7% 6.7% 6.7%

90.5% 90.5% 100% 100% 100% 100% 61.9% 42.9%

DIRECTORAND ABOVE

MANAGER SUPERVISOR/ COORDINATOR

ADMINISTRATIVE/ PROFESSIONAL

SALES OPERATIONS INTERN RETIRED

DIRECTORAND ABOVE

MANAGER SUPERVISOR/ COORDINATOR

ADMINISTRATIVE/ PROFESSIONAL

SALES OPERATIONS INTERN RETIRED

100% 100% 100% 100% 100% 90.9% 90.9% 27.3%

8.1.

9.

9.1.

7.

7.1.

8.

23

Page 26: UIB - Benefits Survey - 2013

25

Among the bene�ts offered labour gym, massage and

nutritionist are the most prevalent.

Again, the investment to offer a Wellness program is

limited to 5% of payroll costs - in average R$100.00,00

invested per year 45,5% of companies noticed health

costs reduction and absenteeism.

OTHERCompanies whose programs are not effective found it dif�cult

to measure reductions and control/manage the program itself.

45.5% 27.3%90.9% 36.4%

54.5% 54.5% 36.4%

27.3%

45.5%

2524

GYM MEMBERSHIP

FLEXIBLE HOURS MASSAGE NUTRITIONIST HEALTH RISKASSESSMENT (HRA)

LABOURGYM

RUNNING GROUPS

HOME OFFICE

WHAT IS OFFERED9.2.

24

Page 27: UIB - Benefits Survey - 2013

25

Among the bene�ts offered labour gym, massage and

nutritionist are the most prevalent.

Again, the investment to offer a Wellness program is

limited to 5% of payroll costs - in average R$100.00,00

invested per year 45,5% of companies noticed health

costs reduction and absenteeism.

OTHERCompanies whose programs are not effective found it dif�cult

to measure reductions and control/manage the program itself.

45.5% 27.3%90.9% 36.4%

54.5% 54.5% 36.4%

27.3%

45.5%

2524

GYM MEMBERSHIP

FLEXIBLE HOURS MASSAGE NUTRITIONIST HEALTH RISKASSESSMENT (HRA)

LABOURGYM

RUNNING GROUPS

HOME OFFICE

WHAT IS OFFERED9.2.

25

Page 28: UIB - Benefits Survey - 2013

The meal allowance bene�t is offered by 91,2% on the companies participating in this

survey. Meal voucher is the preferred system by 83,3% of the companies.

In 2013, prepaid meal voucher was an average of R$22,16.

MEAL ALLOWANCE10.

2726

10.1. TYPES OF SYSTEM

FOOD VOUCHER(VALUE PER MONTH)

63,6%INTERN RESTAURANTS(VALUE PER MONTH)

33,3%MEAL VOUCHERTICKET (VALUE PER DAY)

83,3%

FOOD VOUCHER(VALUE PER MONTH)

35,0% 20,0% 10,0% 35,0% 0,0%

MEAL VOUCHER(VALUE PER DAY)

54,5% 18,2% 0,0% 18,2% 9,1%

INTERN RESTAURANTS(VALUE PER MONTH)

70,0% 10,0% 0,0% 20,0% 0,0%

6 - 10%≤5% 11 - 15% 16 -20% > 20%

10.2. EMPLOYEE CONTRIBUTION

26

Page 29: UIB - Benefits Survey - 2013

The meal allowance bene�t is offered by 91,2% on the companies participating in this

survey. Meal voucher is the preferred system by 83,3% of the companies.

In 2013, prepaid meal voucher was an average of R$22,16.

MEAL ALLOWANCE10.

2726

10.1. TYPES OF SYSTEM

FOOD VOUCHER(VALUE PER MONTH)

63,6%INTERN RESTAURANTS(VALUE PER MONTH)

33,3%MEAL VOUCHERTICKET (VALUE PER DAY)

83,3%

FOOD VOUCHER(VALUE PER MONTH)

35,0% 20,0% 10,0% 35,0% 0,0%

MEAL VOUCHER(VALUE PER DAY)

54,5% 18,2% 0,0% 18,2% 9,1%

INTERN RESTAURANTS(VALUE PER MONTH)

70,0% 10,0% 0,0% 20,0% 0,0%

6 - 10%≤5% 11 - 15% 16 -20% > 20%

10.2. EMPLOYEE CONTRIBUTION

27

Page 30: UIB - Benefits Survey - 2013

2928

Private pension plan was offered by 64,7% of the companies

in 2013. Most companies prefer �xed/variable contributions,

which means that the future value will be directly related to

contributions and return over time

According to the companies that offer Flexible Bene�ts the main reason

is to attract and retain talents and high performance employees as well as

demonstratting to users the real value of the total package.

Flexible bene�ts are still not common in Brazil. Despite being introduced 20 years ago only 11,8% of the companies surveyed actually offer this system.

The most common bene�ts offered are: health insurance, life insurance, private pension fund and company car.

Nowadays, de�ned bene�t plans are restricted to

companies that implemented it prior 2011 and these

plans are closed to new enrollments. Companies do

not start these plans due to the bureaucracy involved,

governamental authorizations and enrollment forms

procedures which raise dif�culties to implementation.

PENSION PLAN12.FLEXIBLE BENEFITS11.

FIXED/VARIABLECONTRIBUTION

DEFINED BENEFIT

81,8%

18,2%

HEALTHPLAN

75,0%MEAL

ALLOWANCE

25,0%DENTAL

PLAN

50,0%

LIFEINSURANVCE

75,0%

EDUCATION

25,0%

PENSIONPLAN

75,0%PBM

25,0%

COMPANYCAR

75,0%

CHECK-UP

25,0%FOOD

ALLOWANCE

0,0%

TRANSPORTATION

50,0%

12.1. PLAN LEVEL

BE MORE ATTRACTIVE THAN COMPETITORS

CHANGE EMPLOYEES BEHAVIOUR TOWARDS THE BENEFIT PLAN

SATISFY EMPLOYEES’ NEEDS IN DIFFERENT LIFE STAGES

DEMONSTRATING TO EMPLOYEES THE VALUE OF THE BENEFITS

ATTRACT TALENTS

RETAIN TALENTS

100,0%

66,7%

33,3%

33,3%

100,0%

33,3%

11.1. WHAT IS OFFERED11.2. PROGRAM GOALS

28

Page 31: UIB - Benefits Survey - 2013

2928

Private pension plan was offered by 64,7% of the companies

in 2013. Most companies prefer �xed/variable contributions,

which means that the future value will be directly related to

contributions and return over time

According to the companies that offer Flexible Bene�ts the main reason

is to attract and retain talents and high performance employees as well as

demonstratting to users the real value of the total package.

Flexible bene�ts are still not common in Brazil. Despite being introduced 20 years ago only 11,8% of the companies surveyed actually offer this system.

The most common bene�ts offered are: health insurance, life insurance, private pension fund and company car.

Nowadays, de�ned bene�t plans are restricted to

companies that implemented it prior 2011 and these

plans are closed to new enrollments. Companies do

not start these plans due to the bureaucracy involved,

governamental authorizations and enrollment forms

procedures which raise dif�culties to implementation.

PENSION PLAN12.FLEXIBLE BENEFITS11.

FIXED/VARIABLECONTRIBUTION

DEFINED BENEFIT

81,8%

18,2%

HEALTHPLAN

75,0%MEAL

ALLOWANCE

25,0%DENTAL

PLAN

50,0%

LIFEINSURANVCE

75,0%

EDUCATION

25,0%

PENSIONPLAN

75,0%PBM

25,0%

COMPANYCAR

75,0%

CHECK-UP

25,0%FOOD

ALLOWANCE

0,0%

TRANSPORTATION

50,0%

12.1. PLAN LEVEL

BE MORE ATTRACTIVE THAN COMPETITORS

CHANGE EMPLOYEES BEHAVIOUR TOWARDS THE BENEFIT PLAN

SATISFY EMPLOYEES’ NEEDS IN DIFFERENT LIFE STAGES

DEMONSTRATING TO EMPLOYEES THE VALUE OF THE BENEFITS

ATTRACT TALENTS

RETAIN TALENTS

100,0%

66,7%

33,3%

33,3%

100,0%

33,3%

11.1. WHAT IS OFFERED11.2. PROGRAM GOALS

29

Page 32: UIB - Benefits Survey - 2013

LIFE INSURANCE13.

3130

Life insurance bene�t is offered by 91,2% to all positions

regardless hierarchical level.

VESTING12.3.

The average period of vesting was 5 years, as illustrated

below:

TYPE OF ENTITIES 12.2.

Most companies opt for a Closed Entity, which means, entities that offer plans restricted to

companies adhesion ou a group of companies.

Closed Entities are nonpro�t organizations regulated by PREVIC (National Superintendency of

Complementary Private Pension).

91,2%of all companies.

INTERNS

ADMINISTRATIVE/PROFISSIONALS

100%

73,3%

RETIRED

33,3%DIRECTORS AND ABOVE

96,7%

MANAGERS

100%OPERATIONS

100%

SUPERVISORS/COORDINATIORS

100%

SALES

100%

YEARS %

01

02

03

04

05

06

07

08

09

10

0%

20%

20%

0%

0%

0%

0%

0%

20%

VESTINGTIME

OPEN ENTITY

36.4%

CLOSED ENTITY

63.6%

40%

30

Page 33: UIB - Benefits Survey - 2013

LIFE INSURANCE13.

3130

Life insurance bene�t is offered by 91,2% to all positions

regardless hierarchical level.

VESTING12.3.

The average period of vesting was 5 years, as illustrated

below:

TYPE OF ENTITIES 12.2.

Most companies opt for a Closed Entity, which means, entities that offer plans restricted to

companies adhesion ou a group of companies.

Closed Entities are nonpro�t organizations regulated by PREVIC (National Superintendency of

Complementary Private Pension).

91,2%of all companies.

INTERNS

ADMINISTRATIVE/PROFISSIONALS

100%

73,3%

RETIRED

33,3%DIRECTORS AND ABOVE

96,7%

MANAGERS

100%OPERATIONS

100%

SUPERVISORS/COORDINATIORS

100%

SALES

100%

YEARS %

01

02

03

04

05

06

07

08

09

10

0%

20%

20%

0%

0%

0%

0%

0%

20%

VESTINGTIME

OPEN ENTITY

36.4%

CLOSED ENTITY

63.6%

40%

31

Page 34: UIB - Benefits Survey - 2013

PARKING BENEFIT14.

COVERAGE13.1.

Parking bene�t is offered by 70,6% of the companies surveyed and eligibility

is shown below.

According to Brazilian legislation death of children under 14yo can not generate indemnity. In

case of death the funeral assistance is limited to funeral expenses only. For children older

than 14yo the coverage is fully implemented.

In 67,9% of the companies , premium is fully subsidized by

the company. Dissimilar to Health Bene�t, employee

contribution will not guarantee its maintenance in case of

dismissal/retirement.

In 87% of the companies that offer this bene�t, costs are

fully subsidized by companies (no employees contribution).

Investment to offer this bene�t is limited to 5% of total

payroll cost.100%80%60%40%20%0%

ADMINISTRATIVE/PROFISSIONAL

SUPERVISING/COORDENATION

MANAGERS

INTERN

DIRECTOR AND ABOVE

RETIRED

OPERATIONS

SALES

58,8%SELF OWNED

41,2%3RD PARTY

3RDSO

SPOUSE

84,6%SON AND

DAUGHTER

76,9%PERMANENT DISABILITY

DUE TO ACCIDENT

100%PERMANENT DISABILITY

DUE TO ILLNESS

92,3%ACCIDENTAL

DEATH

100%DEATH BY

ANY CAUSE

100%

INDIVIDUAL 13,3%

FAMILY 76,7%

NOT OFFERED 10,0%

13.2. FUNERAL ASSISTANCE 13.3. AVERAGE VALUES PER COVERAGE

3332

NUMBER OF SALARIES

17 3114

4129 29

14.1. ELEGIBILIDADE

32

Page 35: UIB - Benefits Survey - 2013

PARKING BENEFIT14.

COVERAGE13.1.

Parking bene�t is offered by 70,6% of the companies surveyed and eligibility

is shown below.

According to Brazilian legislation death of children under 14yo can not generate indemnity. In

case of death the funeral assistance is limited to funeral expenses only. For children older

than 14yo the coverage is fully implemented.

In 67,9% of the companies , premium is fully subsidized by

the company. Dissimilar to Health Bene�t, employee

contribution will not guarantee its maintenance in case of

dismissal/retirement.

In 87% of the companies that offer this bene�t, costs are

fully subsidized by companies (no employees contribution).

Investment to offer this bene�t is limited to 5% of total

payroll cost.100%80%60%40%20%0%

ADMINISTRATIVE/PROFISSIONAL

SUPERVISING/COORDENATION

MANAGERS

INTERN

DIRECTOR AND ABOVE

RETIRED

OPERATIONS

SALES

58,8%SELF OWNED

41,2%3RD PARTY

3RDSO

SPOUSE

84,6%SON AND

DAUGHTER

76,9%PERMANENT DISABILITY

DUE TO ACCIDENT

100%PERMANENT DISABILITY

DUE TO ILLNESS

92,3%ACCIDENTAL

DEATH

100%DEATH BY

ANY CAUSE

100%

INDIVIDUAL 13,3%

FAMILY 76,7%

NOT OFFERED 10,0%

13.2. FUNERAL ASSISTANCE 13.3. AVERAGE VALUES PER COVERAGE

3332

NUMBER OF SALARIES

17 3114

4129 29

14.1. ELEGIBILIDADE

33

Page 36: UIB - Benefits Survey - 2013

Only 47,1% of all companies offer education assistance

of which 93,8% apply the same rules regardless positions.

Most offered courses are shown aside:

To be eligible to education assistance employees must

obey some requirements:

EDUCATION16.

93,8%GRADUATION

93,8%POST GRADUATION

81,3%LANGUAGES

56,3%TECHNICAL EDUCATION

g pi

t

80,0% PERFORMANCE

53,3% YEARS AT THE COMPANY

80,0% COMPANY POLICY

86,7% JOB RELATED COURSE

93,3% OF SURVEYED COMPANIES REIMBURSED BETWEEN 46% AND 100% OF THE

TOTAL COST OF THE BENEFIT, FOLLOWING LIMITS PREVIOUS STABLISHED IN INTERNAL POLICIES

Companies offer a range of different bene�ts additionaly to the ones detailed in this edition:

OTHER BENEFITS17.

childcare

73,3%

Chirstmas basket

66,7%

partnershipsand discounts

66,7% 53,3%

complimentaryillness assistance

loans

60,0%

67,6% of the companies offer this bene�t however limited

to certain positions and roles within the structure.

The price of the car varies according to employee`s

position, as demonstrated below.

According to the data gathered, car changes occur between 12 and 36 months in 78,3% of

the companies that offer the bene�t. This bene�t also covers maintenance, insurance and fuel.

Within the group of companies that offer this bene�t, 69,6% claim that the car can be

bought by the employee after changing period with an average discount of 24%.

COMPANY CAR15.

67,6%

4,3% ADMINISTRATIVE/PROFESSIONALS

95,7% DIRECTORS AND ABOVE

69,6% MANAGERS

4,3% OPERATIONS

8,7% SUPERVISORS/COORDINATORS

30,4% SALES

OPERATIONS/ADMINISTRATIVE/PROFESSIONALS

SALES

SUPERVISOR/COORDINATOR

MANAGERS

DIRECTOR AND ABOVE$

$

$

$

$

0% 20% 40% 60% 80% 100%

> 200 k 150 - 199 k 100 - 149 k < 49 k50 - 99 k

Armoring

Fuel

Parking

Maintenance

Driver

Register

Insurance

3534

95.2%

61.9%

95.2%

4.8%

71.4%

95.2%

28.6%

Rental

Fleet

Leasing

27,3%

36,4%

36.4%

15.4. ALLOWANCE

15.3. COVERED EXPENSES

15.1. POSITIONS X PREVALENCE

15.2. BENEFIT VALUE

16.1. WHAT IS OFFERED

16.2. REQUIREMENTS

34

Page 37: UIB - Benefits Survey - 2013

Only 47,1% of all companies offer education assistance

of which 93,8% apply the same rules regardless positions.

Most offered courses are shown aside:

To be eligible to education assistance employees must

obey some requirements:

EDUCATION16.

93,8%GRADUATION

93,8%POST GRADUATION

81,3%LANGUAGES

56,3%TECHNICAL EDUCATION

g pi

t

80,0% PERFORMANCE

53,3% YEARS AT THE COMPANY

80,0% COMPANY POLICY

86,7% JOB RELATED COURSE

93,3% OF SURVEYED COMPANIES REIMBURSED BETWEEN 46% AND 100% OF THE

TOTAL COST OF THE BENEFIT, FOLLOWING LIMITS PREVIOUS STABLISHED IN INTERNAL POLICIES

Companies offer a range of different bene�ts additionaly to the ones detailed in this edition:

OTHER BENEFITS17.

childcare

73,3%

Chirstmas basket

66,7%

partnershipsand discounts

66,7% 53,3%

complimentaryillness assistance

loans

60,0%

67,6% of the companies offer this bene�t however limited

to certain positions and roles within the structure.

The price of the car varies according to employee`s

position, as demonstrated below.

According to the data gathered, car changes occur between 12 and 36 months in 78,3% of

the companies that offer the bene�t. This bene�t also covers maintenance, insurance and fuel.

Within the group of companies that offer this bene�t, 69,6% claim that the car can be

bought by the employee after changing period with an average discount of 24%.

COMPANY CAR15.

67,6%

4,3% ADMINISTRATIVE/PROFESSIONALS

95,7% DIRECTORS AND ABOVE

69,6% MANAGERS

4,3% OPERATIONS

8,7% SUPERVISORS/COORDINATORS

30,4% SALES

OPERATIONS/ADMINISTRATIVE/PROFESSIONALS

SALES

SUPERVISOR/COORDINATOR

MANAGERS

DIRECTOR AND ABOVE$

$

$

$

$

0% 20% 40% 60% 80% 100%

> 200 k 150 - 199 k 100 - 149 k < 49 k50 - 99 k

Armoring

Fuel

Parking

Maintenance

Driver

Register

Insurance

3534

95.2%

61.9%

95.2%

4.8%

71.4%

95.2%

28.6%

Rental

Fleet

Leasing

27,3%

36,4%

36.4%

15.4. ALLOWANCE

15.3. COVERED EXPENSES

15.1. POSITIONS X PREVALENCE

15.2. BENEFIT VALUE

16.1. WHAT IS OFFERED

16.2. REQUIREMENTS

35

Page 38: UIB - Benefits Survey - 2013

© 2014 - All Rights reserved

Page 39: UIB - Benefits Survey - 2013
Page 40: UIB - Benefits Survey - 2013

UIB BENEFÍCIOS CONSULTORIA E CORRETORA DE SEGUROS LTDA.

AV. NAÇÕES UNIDAS, 12.551 - 23º ANDAR - CJ. 2303, SAO PAULO/SP - BRAZIL

T. +55 11 3043-7773 – UIBBENEFICIOS.COM

BEN

EFIT

SS

UR

VEY

SURVEY 2013

BENEFITS

+

+

+

+

%