HR/Payroll/Benefits Presentation

1. HR/Payroll/Benefits Presentation

2. WHO’S WHO IN HR Cathy Perkins Director of Human Resources & Office ServicesContact: cperkins@moroch.com 214/520-5621 Christine Tranter HR/Payroll ManagerContact: ctranter@moroch.com 214/520-5663 Cindy Mowery Payroll SpecialistContact: cmowery@moroch.com 214/520-1716 Allison McFadden HR Generalist/RecruiterContact: amcfadden@moroch.com 214/520-5634

3. FINDING INFORMATION - SHAREPOINT Find information about policies, procedures, benefits, forms, site links and much, much more.

4. HANDBOOK HIGHLIGHTS • CONFIDENTIALITY (YOURS & OURS) • Agency Business • Client Information • Salary Information • Personal Information • Medical Information/HIPAA • INTERNAL/INTERCOMPANY TRANSFERS • Interested in seeking a transfer to another dept., position or location? You should discuss the request with your supervisor and then HR. • SOCIAL MEDIA PROTOCOL • Blogging, Facebook, Twitter, Etc…. subject to all policies within the handbook, including but not limited to “Unlawful Harassment”, “Standards of Conduct” and “Use of Electronic Resources”. • You are a representative of the company and our clients on and off the clock... Please review the Social Media Protocol carefully.

5. HANDBOOK HIGHLIGHTS • PERFORMANCE REVIEWS • January – Mid-year Review • July – Annual Review • EMPLOYEE REFERRAL BONUS PLAN • $1,000 for Account Supervisors, Account Directors & Senior Management • $500 for All Other Positions • REWARDS & RECOGNITION • Halley’s Comets – Employee of the Month nominated by any employee • $100 gift card • Shooting Stars – Spontaneous Awards Nominations by Managers • Cash gift cards • Electronic gadgets • Days off • Travel Vouchers • Moroch’s Supernova – Special Annual Award • Winners will participate in an major event somewhere in the US with all expenses paid.

6. ON THE JOB INJURIES/ILLNESS • Worker’s compensation for on the job injuries and illnesses is covered through the 4 A’s. • Provides medical and wage benefits if you are injured on the job. • In the Office • Outside the Office for Meetings • Traveling for Business • Injuries during lunch breaks off the premises are not covered. • You must report any work-related injuries ASAP to the Human Resources Manager and your Supervisor to process and monitor your claims effectively.

7. PAY DAYS & PAY STUBS • Paydays are the 15th and 30th of every month (business day prior if it falls on a weekend or holiday) • All Salary and Salary Non-Exempt employees are paid current (through the end of the current payroll period. • 1st – 15th paid on the 15th • 16th – end of the month paid on the 30th • Hourly employees are paid in arrears (behind) please refer to the payroll schedule on the HR of Sharepoint. • Pay stubs are emailed to you each pay day and are password protected. • Pay stubs and personal payroll information can be reviewed by accessing your account on Optimum ESS (Employee Self Service). You must be logged into the company server to access. • You are responsible for reviewing your pay stub information regularly for accuracy. Please contact payroll immediately if you have questions.

8. KNOW YOUR PAYSTUB Your gross earnings Your taxes Your deductions Your company paid benefits Your direct deposits Your paid time off balances Your year to date info Your net pay

9. OPTIMUM ESS – EMPLOYEE SELF SERVICE • Web access your payroll data – must be logged into the network to access. • You can request changes to your: • Address ◊ Telephone numbers ◊ Emergency contacts ◊ Tax Withholdings • You can review & access: Pay stubs ◊ W2’s ◊ PTO Balances • Change requests are sent to Payroll for review and approval before going live. You will not see your changes immediately. • Initially registration with your Moroch email to create your logon. Instructions are in your binder. • Be sure to keep your logon information in a safe place – lost passwords must be manually reset by payroll should you forget it.

10. TIME SHEETS - ADVANTAGE • You are responsible for entering your time into the Advantage software weekly. • Review your specific time sheet procedures and codes with your supervisor. • Benefit time codes (Sick, Floater, Vacation, etc.) all begin with “z” • Examples: zvacation, zillness, zholiday and so on….. • Benefit time used is collected monthly to update and apply to payroll balances. • Not recording your time accurately or on time may result in errors to your pay.

11. PAID TIME OFF – SICK LEAVE • Eligible & earned immediately • Hired January 1st – June 30th = 10 paid sick days • Hired July 1st – December 31st = 5 paid sick days • Earned each January 1st after initial year. • Use for your own illness, dentist/doctor appointments or to care for a sick member of your immediate family. • Paid sick time is not an extension of vacation time. • Does not carry forward from one year to the next. • Unused sick leave is not payable upon termination of employment.

12. PAID TIME OFF – FLOATER DAYS • Eligible & earned immediately • Hired January 1st – April 30th= 3 paid floater days • Hired May 1st – August 31st = 2 paid floater days • Hired September 1st – December 31st = 1 paid floater day • Earned each January 1st after initial year. • Advance notice required – must be approved by supervisor. • Does not carry forward from one year to the next. • Unused floater days are not payable upon termination of employment.

13. PAID TIME OFF - VACATION • Begin earning on your first day. • 1st 3 years - earn at 2 weeks/year (.22 hours per calendar day) • Between Year 3 – 10 – earn at 3 weeks/year (.33 hours per calendar day) • After 10 years – earn at 4 weeks/year (.44 hours per calendar day) • Formula: # days from hire date through 12/31 x .22 = total annual balance • Advance notice required – must be approved by supervisor. • Does not carry forward from one year to the next. • Take in 4 or 8 hour increments • Unused earned vacation time is payable at termination if all requirements met.

14. PAID TIME OFF – PAID HOLIDAYS • All offices close at 3:30 pm on the day prior to most paid holidays • (subject to Management Approval): • New Years Day Martin Luther King Good Friday Memorial Day • Independence Day Labor Day Thanksgiving Day & Day AfterChristmas Eve Christmas Day • Holiday Schedule & Human Resources calendar are available on the HR page on Sharepoint.

15. PAID TIME OFF - OTHER • BEREAVEMENT • 5 days due to the death of an immediate family member • 3 days due to the death of a grandparent • 1 day due to the death of other family members or friends • If additional time is needed you may use your available floater or vacation time (unpaid leave if no PTO balances available). • JURY DUTY • Up to 20 work days per calendar year. • Must submit a Jury Attendance Verification form from the Baliff’sOffice

16. MOROCH HEALTH PLANS • Moroch’s health insurance is self-funded. In essence Moroch is the insurance company and pays all health insurance costs and claims. • Moroch has contracted with Third Party Administrators to: • Review & process all claims for health, Rx and flexible spending plans • Applies provider PPO network discounts through CIGNA • Prepares & mails claim checks • Customizable options and enrollments available – Employee must be enrolled in the plan for dependents to participate. • Medical/Rx • Dental • Vision (2 options) • Employee Premium is tiered based on Salary • Dependent Premium is flat amount for +1, +2, +3 or more dependents

17. MOROCH HEALTH PLAN – THIRD PARTY ADMINISTRATORS • GPA (Group & Pension Administrators) – www.gpatpa.com • Health & Flexible Spending Account Administrator • Reviews/Approves & Processes both medical & flex claims • Responds to inquiries from employees & providers • Vision reimbursements - $200 calendar year allowance if enrolled • CIGNA– www.cigna.com • Provider network for medical providers only • No network list for dental providers (ask your individual dental provider if they will file your Cigna claim on your behalf) • ***Vision providers through Davis Vision Plan network if you’ve elected the Davis Vision plan option*** • CVS CAREMARK – www.caremark.com • Prescription Drug Administrator • You are not limited to CVS pharmacies except for mail order & specialty pharmacy items

18. MOROCH HEALTH PLAN – ADDITIONAL SERVICES • COMPASS – Professional Health Service Concierge www.answers@compassphs.com • Assistance to maximize your health benefits • Assistance find providers, facilities, services • Assistance with billing problems • Assistance with scheduling • DAVIS VISION – www.davisvision.com • if you’ve chosen the Davis Vision plan option • Covers eye exams • Covers either/or Lenses or Contacts (not both) on yearly or bi-yearly plans including Co-Pays

19. INSPIRE HEALTH PLANS – THIRD PARTY ADMINISTRATORS • UNITED HEALTHCARE – www.myuhc.com • Customizable options available • Medical/Rx • Dental • Vision • Reviews/Approves & Processes both medical & flex claims • Responds to inquiries from employees & providers • Provider network(s) for medical & dental providers only • GPA (Group & Pension Administrators) – www.gpatpa.com • Flexible Spending Account Administrator • Reviews/Approves & Processes flex claims • Responds to inquiries from employees & providers • Vision reimbursements - $200 calendar year allowance if enrolled • COMPASS – Professional Health Service Concierge www.answers@compassphs.com • Assistance to maximize your health benefits • Assistance find providers, facilities, services • Assistance with billing problems • Assistance with scheduling

20. ELIGIBLE DEPENDENTS & QUALIFYING EVENTS • Eligible Spouse – legally married spouse (unless divorced or legally separated). Documented proof of legal marital relationship may be required. • Eligible Dependents - legally recognized dependent children.Covered until the end of the calendar year in which they turn 26. • Report any major changes to your family status to HR within 30 days of the event! • Marriage or divorce • Loss/Gain of coverage on yourself or your dependents • Birth/Death/Adoption etc. • Opt-Out Option Available – if you are eligible to be covered under another Medical Plan you can Opt-out of Moroch’s health insurance. Please note: Dental and Vision coverage cannot be elected separately.

21. FLEXIBLE SPENDING ACCOUNTS • HEALTH CARE SPENDING ACCOUNT • Set aside pre-tax dollars toward unreimbursed medical costs. • Co-Pays, Co-Insurance, Deductibles • Total amount available at plan start date. • $2,500 Maximum Plan Year Contribution • DEPENDENT CARE (NON-EDUCATIONAL) SPENDING ACCOUNT • Set aside pre-tax dollars towards the cost of child care while you work. • $5,000 Maximum Plan Year Contribution ($2,500 if married filing separately) • Requested reimbursement must be in your account before you can use it. • BE CONSERVATIVE IN YOUR PROJECTIONS – “USE IT OR LOSE IT” PLANS! • You must re-enroll for a flexible spending account each calendar year.

22. FLEXIBLE SPENDING DEBIT CARD • Flex debit cards can only be used for qualifying health care or dependent care expenses as determined by the IRS. • Moroch/Inspire pays for up to 2 cards per employee – additional cards are $10 and will be deducted from your account balance. • Be sure to look at your expiration date on your card. Cards are re-loaded with new calendar year balances if you re-enroll for the next plan year.

23. LIFE INSURANCE • LIFE INSURANCE - GROUP TERM LIFE/AD&D INSURANCE • Moroch/Inspire provides you with 2x your annual salary (max $300k) • LIFE INSURANCE - OPTIONAL/SUPPLEMENTAL COVERAGE • EMPLOYEE COVERAGE @ 1,2,3,4 & 5x your annual salary (max $450k) • $.10/per $1k of benefit regardless of age (see calculator on Sharepoint) • Portable & Convertible if you leave • You may qualify to keep without further premium payments if disabled. • You may request an early payout of 80% if diagnosed terminally ill. • No medical evidence required up to 30 days from hire. • SPOUSE COVERAGE @ 50k increments up to $250k (max of ½ total coverage of employee coverage). • $.12/per $1k of benefit regardless of age (see calculator on Sharepoint) • Medical evidence required for amounts above $100k • CHILD COVERAGE @ 10k • $1.40 flat monthly rate (regardless of number of children)

24. SHORT & LONG TERM DISABILITY • SALARY CONTINUATION DURING DISABILITY • SHORT TERM – UP TO 90 DAYS • Based on medical necessity. • Benefit amount based on tenure. • LONG TERM – AFTER 90 DAYS CONTINUOUS SHORT TERM DISABILITY • Based on medical necessity. • 60% of wages • 3 plan options to choose from (mandatory election)

25. 401K SAVINGS PLAN – FIDELITY INVESTMENTS • Set aside pre-tax dollars towards your retirement. • Automatic enrollment at 3% of your salary. (1st of the month after 30 days) with an automatic 1% increase in January. • Roll-over funds from another qualified plan at any time. • Contribute up to the IRS maximum of $17,500 in 2013. • If your age 50 or above you are eligible to contribute an additional $5,500. • Various investment fund options – log onto www.401k.com for account access, information and investment tools.

26. 401K SAVINGS PLAN – MOROCH COMPANY MATCH & VESTING • You are eligible for the Company match one year from your date of hire. • Match at 25% of your contribution into the plan with no cap (25₵ for every $1.00 you contribute) • Company match is vested based on your tenure with the company (Vesting is your ownership of the company match invested on your behalf) • Year 2 – 20% vested • Year 3 – 40% vested • Year 4 – 60% vested • Year 5 – 80% vested • Year 6 – 100% vested

27. 401K SAVINGS PLAN – INSPIRE COMPANY MATCH & VESTING • You are eligible for the Company match 1st of the month after 30 days of your date of hire. • Match at 25% of your contribution into the plan with no cap (25₵ for every $1.00 you contribute) • Company match is vested based on your tenure with the company (Vesting is your ownership of the company match invested on your behalf) • Year 2 – 20% vested • Year 3 – 40% vested • Year 4 – 60% vested • Year 5 – 80% vested • Year 6 – 100% vested

28. 4 A’S EMPLOYEE ASSISTANCE PROGRAM • Provides assistance for you or an immediate household family member. • Easy 24 x 7 x 365 telephone and web site access. • In-person sessions for short-term problem resolution. • Telephone access to legal counsel and 25% discount for services resulting from an attorney referral. • Work/Life services for assistance with: • Parenting & Childcare • Eldercare • Bereavement • Relationships • Work & Career • Financial • 877/757-8587 ◊ www.eapadvantage.com password = connect

29. 4A’S TRAVELCONNECT • Personal & Professional Travel Insurance • Brochure in the pocket of your New Hire Bookpunch out card & keep in your wallet! • MEDEX assistance including but not limited to: • Toll free calling access/call collect when out of the country • Prescription transfer coordination when you’re in another city • Emergency medical evacuation, translation, passport and other assistance.

30. WHEN BENEFITS BEGIN • DIRECT DEPOSIT – begins with your 1st paycheck! • SICK & FLOATER TIME – earned and available your 1st day • VACATION TIME – earned daily – balances posted each payroll • HEALTH INSURANCE – begins your 31st day of employment • FLEXIBLE SPENDING ACCOUNTS – 1st of the month after 30 days • LIFE INSURANCE (GROUP TERM & OPTIONAL) – 1st of the month after 30 days • 401K SAVINGS PLAN – 1st of the month after 30 days

31. Questions? If you have any regarding the information contained within this presentation, please contact: Christine Tranter, HR/Payroll Manager 214/520-5663 or email humanresources@moroch.com