ABSTRACT
Together with pay (or "direct compensation") and work environment, employee benefits (or "indirect compensation") represent a major component in public employers' total compensation systems.[1] As a component of total compensation, employee benefits contribute to public employers' attainment of important human resource goals; namely, attracting, retaining, and motivating qualified employees. As this suggests, competitive employee benefits programs are integral to public organizations' human resources goals and, ultimately, to organizational performance. Employee benefits come in two forms—mandated and discretionary.
