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Transcript of 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
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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
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
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;
2º
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.
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0302
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;
2º
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.
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+ + + +
0303
.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
.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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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