The HR manager for Crangle Fixtures, and your bonus for this year is based on your ability to reduce employee benefit costs. The president of the company has said that it would be appropriate to shift some of the costs to employees (currently, they pay none). The recommendations for shifting costs to employees cannot exceed 50% of the recommendations to reduce employee benefit costs.

For the purpose of the assignment, Crangle Fixtures employs 100 employees and is a non-union organization. Your recommendations must be supported by three references, one of the references must be a refereed journal article.