Employee Benefit Plans

Scope

This policy applies to all Indiana University units, including campuses, schools, departments and any other organizational group.

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Policy Statement

1. The establishment of a new employee benefit plan requires approval from both the vice president, chief human resources officer and the vice president, chief financial officer officer. Approved plans are administered and managed at an institutional level by Indiana University Human Resources (IUHR). 
2. An “employee benefit” includes all forms of direct or indirect reimbursements, subsidies, payments, employee discounts (e.g. parking, bookstore merchandise, car rentals, athletic and theater events, etc.) for non-business activities, as defined by Internal Revenue Service regulations.  
   1. For staff and part-time employees, this also means any paid or unpaid time off not covered in university personnel policies. 
   2. For academic employees, this does not apply to paid or unpaid time off, sabbatical, and other leaves which require approval of the president or their delegate.  
3. Exceptions to this policy must be approved by both the vice president, chief human resources officer and the vice president, chief financial officer.  
   1. Exceptions typically involve broad-based campus-wide discounts, which must also receive initial approval by the campus chancellor.  
   2. All exception requests are to be directed to IUHR which is responsible for coordinating with IU Finance, including the Office of the University Controller.   
   3. State and federal income tax implications, along with other legal and regulatory factors, will be taken into consideration before an exception is approved.   
4. Any current employee benefit that has not been approved by both the vice president, chief human resources officer and the vice president, chief financial officer must be discontinued. 

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Reason for Policy

1. Employee benefit plans must be consistent with the goals and objectives of the university as well as comply with all state and federal laws and regulations. This includes meeting the requirements of the Indiana State Board of Accounts to have specific policies for personnel compensation actions, including salary, wages, and benefits.  
2. Indiana University intends to treat employees in a fair and equitable manner and is mindful of perceptions by external constituencies. 
3. Benefit plans are university-wide, with no distinctions for campuses, schools, or other units. 
4. Indiana University reserves the right to establish, terminate, or amend benefit plans at its sole discretion.

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Sanctions

Managers, supervisors, and employees who violate this policy are subject to disciplinary action, up to and including termination.

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History

June 2022

Updated "temporary" employee nomenclature to "part time".

July 2026

Substantive revisions.

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