Employee Benefits
Research and Statistics Note
No. 2012-03 (released September 2012)
by Rene Parent, Incigul Sayman, and Kevin Kulzer
This note provides a comprehensive profile of the characteristics of disability beneficiaries with a connection to workers' compensation or public disability benefits (PDBs). The 8.3 percent of disabled workers who have this connection tend to be economically better off, more frequently middle aged, male, afflicted with a musculoskeletal and connective tissue disorder, and tend to wait longer to apply for social security disability benefits after onset than the general disabled-worker population. In our analysis, we have included a special focus on California, as this state represents a large portion of the PDB workload, and its experience has a substantial effect on the national picture.
from Social Security Bulletin,
Vol. 72
No. 3 (released August 2012)
by Paul O’Leary, Leslie I. Boden, Seth A. Seabury, Al Ozonoff, and Ethan Scherer
Workplace injuries and illnesses are an important cause of disability. States have designed their workers' compensation programs to provide cash and medical-care benefits for those injuries and illnesses, but people who become disabled at work may also be eligible for Social Security Disability Insurance (DI) and related Medicare benefits. This article uses matched state workers' compensation and Social Security data to estimate whether workplace injuries and illnesses increase the probability of receiving DI benefits and whether people who become DI beneficiaries receive benefits at younger ages.
from Social Security Bulletin,
Vol. 71
No. 2 (released May 2011)
by Irena Dushi, Howard M. Iams, and Christopher R. Tamborini
This article examines the relationship between earnings levels and participation and contribution rates in defined contribution (DC) retirement plans. Specifically, the article estimates DC plan participation and contribution rates in 2006 both by the worker's current earnings and by the annual average of real earnings over the 10-year period 1997–2006. Using these two different measures of earnings allows us to assess whether employing a longer period of earnings, such as a decade, provides a better representation of pension outcomes than the short-term measure of current earnings.
from Social Security Bulletin,
Vol. 71
No. 2 (released May 2011)
by Irena Dushi, Howard M. Iams, and Jules Lichtenstein
Of particular interest in this article is the relationship between firm size and pension coverage and participation because small businesses tend to be less likely to offer retirement benefits to their employees than do large businesses. This relationship is particularly important given the current administration's retirement proposals to create automatic individual retirement accounts. Obviously, accurate information is important not only in formulating retirement income security policies that target workers without retirement plan coverage, but also to assess the impact of such policies on workers' retirement plan participation.
from Social Security Bulletin,
Vol. 70
No. 1 (released February 2010)
by Irena Dushi and Howard M. Iams
The accuracy of information about coverage and contributions to defined contribution (DC) pension plans is important in understanding the economic well-being of future retirees because these plans are an increasingly important part of retirement income security. Using data from the 1996 and 2004 panels of the Survey of Income and Program Participation (SIPP) merged with information from W-2 tax records, we examine the extent to which estimated participation rates and contribution amounts to DC plans derived from SIPP reports differ from estimates obtained from tax-deferred contributions in the W-2 tax records.
Research and Statistics Note
No. 2008-04 (released September 2008)
by Michael Compson
Research and Statistics Note
No. 2008-03 (released June 2008)
by David Pattison and Hilary Waldron
from Social Security Bulletin,
Vol. 67
No. 3 (released April 2008)
by Anya Olsen and Kevin Whitman
This article provides an overview of the literature on best practices for retirement savings plan design and financial education in the workplace. Without a successful plan design, financial education will not be effective and even a well-structured plan can fail to achieve retirement savings goals without financial education. The main components of a retirement savings program that employers must consider include options for enrollment, investment choices, employer matching of contributions, and distributions over the working career and at retirement. In addition, employers control the core aspects of financial education, such as the topics covered, the delivery methods used, the frequency with which it is offered, and its general availability.
from Social Security Bulletin,
Vol. 67
No. 3 (released April 2008)
by David Rajnes
This article examines the development of Japanese voluntary employer-sponsored retirement plans with an emphasis on recent trends. Before 2001, companies in Japan offered retirement benefits as lump-sum severance payments and/or benefits from one of two types of defined benefit (DB) pension plans. One DB plan type was based on an earlier occupational pension model used in the United States. The other DB plan type allowed companies to opt out of the earnings-related portion of social security. Landmark laws passed in 2001 introduced a new generation of occupational retirement plans to employers and employees, creating three new DB plan designs and two new defined contribution types of plans. Since that time, the mix of employer-sponsored retirement plans offered in Japan has changed significantly, and overall employee coverage has declined. On balance, employer-sponsored retirement plans have remained largely DB in design.
Research and Statistics Note
No. 2008-01 (released January 2008)
by Rhonda Newsome and Rene Parent
from Social Security Bulletin,
Vol. 65
No. 4 (released May 2005)
by H. Allan Hunt
This article summarizes several different methods used to measure the adequacy of wage replacement in state workers' compensation systems in the United States. Empirical research casts serious doubt on benefit adequacy, especially in the case of more serious disabilities.
[Errata: The electronic versions of this article that were originally posted contained incorrect labels on the lines in Chart 3. The labels have been updated in the electronic versions and are correct in the print publication.]
from Social Security Bulletin,
Vol. 63
No. 4 (released September 2001)
by Anna Rappaport
How much an employer pays for employee benefits varies widely and depends on the age of the workforce and the structure of the benefits package offered. In general, costs increase for older workforces. The factors driving the differences in cost by age are the time value of money, employee pay, and rates of health care use, disability, and death. Case studies show how the benefit package varies by age in a large traditional company, a large financial services company, and a medium-sized retail company. An illustration is also provided for retirement benefits from two sample plans to show how the benefits are earned over time.
from Social Security Bulletin,
Vol. 57
No. 3 (released July 1994)
by Wilmer L. Kerns
from Social Security Bulletin,
Vol. 56
No. 3 (released July 1993)
by Ann Kallman Bixby
from Social Security Bulletin,
Vol. 56
No. 1 (released January 1993)
by Rita L. DiSimone
from Social Security Bulletin,
Vol. 55
No. 3 (released July 1992)
by Rita L. DiSimone
from Social Security Bulletin,
Vol. 55
No. 2 (released April 1992)
by Ann Kallman Bixby
from Social Security Bulletin,
Vol. 53
No. 6 (released June 1990)
by Ann Kallman Bixby
from Social Security Bulletin,
Vol. 49
No. 5 (released May 1986)
by Daniel N. Price
from Social Security Bulletin,
Vol. 49
No. 4 (released April 1986)
by Ann Kallman Bixby
from Social Security Bulletin,
Vol. 48
No. 4 (released April 1985)
by Ann Kallman Bixby
from Social Security Bulletin,
Vol. 47
No. 8 (released August 1984)
by Daniel N. Price
from Social Security Bulletin,
Vol. 47
No. 1 (released January 1984)
by Ann Kallman Bixby
from Social Security Bulletin,
Vol. 45
No. 12 (released December 1982)
by Ann Kallman Bixby
from Social Security Bulletin,
Vol. 45
No. 9 (released September 1982)
by Daniel N. Price
from Social Security Bulletin,
Vol. 44
No. 5 (released May 1981)
by Daniel N. Price
from Social Security Bulletin,
Vol. 43
No. 4 (released April 1980)
by Ann Kallman Bixby and Alma W. McMillan
from Social Security Bulletin,
Vol. 42
No. 11 (released November 1979)
by Daniel N. Price
from Social Security Bulletin,
Vol. 41
No. 10 (released October 1978)
by Daniel N. Price
from Social Security Bulletin,
Vol. 41
No. 9 (released September 1978)
by Marjorie Smith Carroll
from Social Security Bulletin,
Vol. 40
No. 6 (released June 1977)
by Marjorie Smith Mueller
from Social Security Bulletin,
Vol. 40
No. 5 (released May 1977)
by Daniel N. Price
from Social Security Bulletin,
Vol. 40
No. 3 (released March 1977)
by Daniel N. Price
from Social Security Bulletin,
Vol. 40
No. 3 (released March 1977)
by Andrea Novotny
from Social Security Bulletin,
Vol. 39
No. 9 (released September 1976)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 39
No. 7 (released July 1976)
by Daniel N. Price
from Social Security Bulletin,
Vol. 39
No. 5 (released May 1976)
by Clifton R. Gaus, Barbara S. Cooper, and Constance G. Hirschman
from Social Security Bulletin,
Vol. 39
No. 3 (released March 1976)
by Marjorie Smith Mueller and Paula A. Piro
from Social Security Bulletin,
Vol. 39
No. 2 (released February 1976)
by Daniel N. Price
from Social Security Bulletin,
Vol. 38
No. 10 (released October 1975)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 38
No. 5 (released May 1975)
by Walter W. Kolodrubetz
from Social Security Bulletin,
Vol. 38
No. 4 (released April 1975)
by Leif Haanes-Olsen
from Social Security Bulletin,
Vol. 38
No. 3 (released March 1975)
by Daniel N. Price
from Social Security Bulletin,
Vol. 38
No. 2 (released February 1975)
by Marjorie Smith Mueller
from Social Security Bulletin,
Vol. 37
No. 5 (released May 1974)
by Walter W. Kolodrubetz
from Social Security Bulletin,
Vol. 37
No. 4 (released April 1974)
by Walter W. Kolodrubetz
from Social Security Bulletin,
Vol. 37
No. 2 (released February 1974)
by Marjorie Smith Mueller
from Social Security Bulletin,
Vol. 37
No. 1 (released January 1974)
by Daniel N. Price
from Social Security Bulletin,
Vol. 36
No. 4 (released April 1973)
by Walter W. Kolodrubetz
from Social Security Bulletin,
Vol. 36
No. 2 (released February 1973)
by Marjorie Smith Mueller
from Social Security Bulletin,
Vol. 36
No. 1 (released January 1973)
by Daniel N. Price
from Social Security Bulletin,
Vol. 35
No. 9 (released September 1972)
from Social Security Bulletin,
Vol. 35
No. 6 (released June 1972)
by Charles E. Phelps and Joseph P. Newhouse
from Social Security Bulletin,
Vol. 35
No. 6 (released June 1972)
by Anne A. Scitovsky and Nelda A. Snyder
from Social Security Bulletin,
Vol. 35
No. 4 (released April 1972)
from Social Security Bulletin,
Vol. 35
No. 4 (released April 1972)
by Walter W. Kolodrubetz
from Social Security Bulletin,
Vol. 35
No. 1 (released January 1972)
by Daniel N. Price
from Social Security Bulletin,
Vol. 34
No. 4 (released April 1971)
by Walter W. Kolodrubetz
from Social Security Bulletin,
Vol. 34
No. 2 (released February 1971)
by Marjorie Smith Mueller
from Social Security Bulletin,
Vol. 34
No. 1 (released January 1971)
by Daniel N. Price
from Social Security Bulletin,
Vol. 33
No. 4 (released April 1970)
by Walter W. Kolodrubetz
from Social Security Bulletin,
Vol. 33
No. 1 (released January 1970)
by Daniel N. Price
from Social Security Bulletin,
Vol. 32
No. 12 (released December 1969)
by Louis S. Reed
from Social Security Bulletin,
Vol. 32
No. 4 (released April 1969)
by Walter W. Kolodrubetz
from Social Security Bulletin,
Vol. 31
No. 9 (released September 1968)
by Louis S. Reed
from Social Security Bulletin,
Vol. 31
No. 1 (released January 1968)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 30
No. 11 (released November 1967)
by Louis S. Reed
from Social Security Bulletin,
Vol. 30
No. 4 (released April 1967)
by Walter W. Kolodrubetz
from Social Security Bulletin,
Vol. 30
No. 1 (released January 1967)
by Saul Waldman
from Social Security Bulletin,
Vol. 29
No. 11 (released November 1966)
by Louis S. Reed
from Social Security Bulletin,
Vol. 29
No. 7 (released July 1966)
by Kathleen Myers
from Social Security Bulletin,
Vol. 29
No. 4 (released April 1966)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 29
No. 1 (released January 1966)
by Saul Waldman
from Social Security Bulletin,
Vol. 28
No. 4 (released April 1965)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 28
No. 1 (released January 1965)
by Alfred M. Skolnik and John W. Mitchell
from Social Security Bulletin,
Vol. 27
No. 8 (released August 1964)
from Social Security Bulletin,
Vol. 27
No. 4 (released April 1964)
by Joseph Krislov
from Social Security Bulletin,
Vol. 27
No. 1 (released January 1964)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 26
No. 4 (released April 1963)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 26
No. 1 (released January 1963)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 25
No. 4 (released April 1962)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 25
No. 1 (released January 1962)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 24
No. 5 (released May 1961)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 24
No. 4 (released April 1961)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 24
No. 1 (released January 1961)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 23
No. 3 (released March 1960)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 23
No. 1 (released January 1960)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 22
No. 3 (released March 1959)
by Alfred M. Skolnik and Joseph Zisman
from Social Security Bulletin,
Vol. 22
No. 1 (released January 1959)
by Alfred M. Skolnik
from Social Security Bulletin,
Vol. 21
No. 3 (released March 1958)
by Alfred M. Skolnik and Joseph Zisman
from Social Security Bulletin,
Vol. 21
No. 1 (released January 1958)
from Social Security Bulletin,
Vol. 20
No. 1 (released January 1957)
from Social Security Bulletin,
Vol. 20
No. 1 (released January 1957)
by Joseph Zisman
from Social Security Bulletin,
Vol. 19
No. 1 (released January 1956)
from Social Security Bulletin,
Vol. 18
No. 11 (released November 1955)
by Weltha Van Eenam
from Social Security Bulletin,
Vol. 18
No. 7 (released July 1955)
from Social Security Bulletin,
Vol. 17
No. 10 (released October 1954)
by Weltha Van Eenam
from Social Security Bulletin,
Vol. 16
No. 11 (released November 1953)
from Social Security Bulletin,
Vol. 14
No. 12 (released December 1951)
from Social Security Bulletin,
Vol. 14
No. 3 (released March 1951)
from Social Security Bulletin,
Vol. 11,
No. 11 (released November 1948)
by Margaret C. Klem and Margaret F. McKiever
from Social Security Bulletin,
Vol. 11,
No. 9 (released September 1948)
from Social Security Bulletin,
Vol. 11,
No. 4 (released April 1948)
by Robert J. Myers
from Social Security Bulletin,
Vol. 11,
No. 1 (released January 1948)
by Dorothy McCamman
from Social Security Bulletin,
Vol. 10,
No. 9 (released September 1947)
by Robert J. Myers
from Social Security Bulletin,
Vol. 6,
No. 3 (released March 1943)
by Ira Marshak
from Social Security Bulletin,
Vol. 5,
No. 1 (released January 1942)
by Ruth Reticker
from Social Security Bulletin,
Vol. 4,
No. 4 (released April 1941)
by Ruth Reticker