Per employee, benefits add $15,928 to base pay, a 29.2 percent load on a composite 260-person manufacturer's payroll, as HR435's Unit 9 cost analysis shows. Searches like "hr 435 unit 9 assignment example", "hr435 unit 9 sample" and "hr435 unit 9 example" land here.
What a finished HR435 Unit 9 benefits cost analysis looks like
Five pages and one master table. Health coverage leads: 118 employee-only enrollments at $8,640 a year with the company paying eighty percent, 58 employee-plus-one at $17,280 and 38 family at $24,960, both at seventy percent, for $2,181,120. That is $8,389 per employee across all 260, or $10,192 per enrollee. The retirement match, dollar for dollar up to four percent with seventy percent participating and an average matched deferral of 3.6 percent, costs $357,739. Employer FICA at 7.65 percent adds $1,085,994; federal and state unemployment, workers' compensation and life and disability coverage follow. The total is $4,141,317, or 29.2 percent of base pay. Paid time off, 120 hours a year, is shown separately at $3,150 per employee because it already sits inside base pay.
How a HR435 Unit 9 example is structured
Every figure in the analysis is traced to a quantity, a rate and a base, so a reader can rebuild it. The master table lists each program with its annual cost, cost per employee and percentage of payroll. Narrative sections take the programs in order of size, health first because it is more than half the total. The denominator question gets its own paragraph: per employee spreads the cost over everyone, per enrollee shows what coverage costs the company for each person who takes it, and both are correct for different purposes. Statutory costs are separated from discretionary ones, since the company can redesign a health plan but not payroll taxes. The paid time off section explains why it is shown and not added. A closing section models an eight percent health renewal, which adds $174,490, or $671 per employee, before anyone receives a raise.
Quantity, rate, base
Each program's cost built from enrollment or payroll, the rate applied and the base it applies to, so every total can be reproduced.
Health, by coverage tier
Three tiers, three premiums, two contribution levels, and a total of $2,181,120 that dominates everything else in the table.
Per employee or per enrollee
$8,389 against $10,192, with the purpose each denominator serves explained so the two figures never get confused in a budget meeting.
Statutory and discretionary
FICA, unemployment and workers' compensation separated from health, retirement and insurance, since only the second group can be redesigned.
Renewal ahead of the raises
An eight percent health increase modeled at $174,490, placed beside the merit budget to show how benefits compete with base pay.
Where marks go in HR435 Unit 9
Benefits analyses lose most by listing programs without costing them. A description of the health plan, the retirement match and paid leave, however accurate, answers a question the unit did not ask. Full marks need a cost beside every program and a total beside base pay. Denominators used inconsistently, per enrollee in one row and per employee in the next, produce a total that means nothing. Paid time off added on top of base pay double-counts it, a mistake many sections look for specifically. Omitting employer payroll taxes understates the load by several points. A match cost computed as four percent of all payroll ignores participation and overstates it. A total never compared with base pay, or a model with no change tested, leaves the analysis without a decision attached.
Get a HR435 Unit 9 example written to your instructions
Supply the enrollment counts, premiums, contribution rates and payroll figures in the Unit 9 case, with the rubric. The sample shows quantity, rate and base for every program, both denominators, and the load against base pay, delivered in 24-48h with every assumption labeled. A first analysis carries no fee.
HR435 Unit 9 questions, answered
Why is paid time off not added to the benefits total?
Because the hours are already paid through base salary or wages, so adding them again double-counts the cost. The example reports paid time off separately, as the value of time not worked, $3,150 per employee, which is useful for a total rewards statement but not an additional cash outlay unless the absence is backfilled with overtime or temporary staff.
Why assume everyone is under the Social Security wage base?
Because in this composite company, average base pay of $54,600 sits well below the wage base, and the few higher earners would change the total only slightly. The example states the assumption. If your case includes executives or highly paid staff, compute the Social Security portion on earnings up to the base and Medicare on all earnings.
Where do the unemployment tax figures come from?
Federal unemployment tax is shown at its common effective rate of 0.6 percent on the first $7,000 of wages, or $42 per employee, assuming full state credit. State unemployment rates and wage bases vary by state and employer history, so the example brackets its state figures as assumptions. Use your case's state if it names one.