• Employees

Operational Impact


Employment Benefits (OI2742)

Describes the benefits that are provided to full-time employees of the organization during the reporting period.
Reporting format
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Employment Benefits (OI2742). v4.0.


Organizations should footnote eligibility requirements for different types of benefits and the number of employees who enroll in each benefit offering. See usage guidance for further information.

Usage Guidance

  • Benefits can be offered directly by the organization or by regional governmental programs in the region of operations. Examples of types of benefits to footnote are included below.
  • Typical benefits provided to employees include health insurance, dental insurance, disability coverage, life insurance, maternity/paternity leave, paid time off, retirement provisions, stock ownership, and others.
  • Some organizations also offer supplementary benefits, which organizations are encouraged to report if they provide. These may include onsite childcare, offsite subsidized childcare, counseling services, education subsidies, and others.
  • Examples of additional details to footnote include: which of these benefits, if any, are provided to full-time employees with a minimum tenure at the organization versus which are provided to all full-time employees; which of these benefits, if any, are provided to salaried versus non-salaried employees; other relevant details about eligibility requirements; information on what percentage of eligible employees participate in each benefit offering.