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Indicator Protocols Set: LA
IP
Version 3.1
LA3
Beneits provided to full-time employees that are not provided to
temporary or part-time employees, by signiicant locations of operation.
1. Relevance
Data reported under this Indicator provides a measure of the organization’s investment in human resources and
the minimum beneits it ofers its full time employees. The quality of beneits for full-time staf is a key factor in
retaining employees. The Indicator also measures relative investment in diferent parts of the workforce.
2. Compilation
2.1 Identify beneits ofered to all employees.
2.2 Report which of the following beneits are standard
for full-time employees of the organization but are not provided to temporary or part-time employees,
broken down by signiicant locations of operation: • Life insurance;
• Health care; • Disabilityinvalidity coverage;
• Parental leave; • Retirement provision;
• Stock ownership; and • Others.
2.3 Standard beneits refer to those typically ofered
to at least the majority of full-time employees. This should not be interpreted as being ofered to every
single full-time employee of the organization. The intention of the Indicator is to disclose what full-
time employees can reasonably expect.
3. Deinitions Benefits
This refers to either direct beneit provided in the form of inancial contributions, care paid for by the reporting
organization, or the reimbursement of expenses borne by the employee. Redundancy payments over and
above legal minimums, lay-of pay, extra employment injury beneit, survivors’ beneits, and extra paid holiday
entitlements could also be included under this Indicator. In-kind beneits such as provision of sports or child day
care facilities, free meals during working time, and similar general employee welfare programs are excluded
from this Indicator.
4. Documentation
Potential sources of information include local or central collective agreements, which may provide examples of
beneits paid beyond legal minimums. Other reference tools may include beneits summaries, employee
orientationcommencement materials, and employee contracts.
5. References
• ILO Convention 102, ‘Social Security
Minimum Standards Convention’, 1952. •
ILO Convention 121, ‘Employment Injury Beneits Convention’, 1964.
• ILO Convention 128, ‘Invalidity, Old-Age and
Survivors’ Beneits Convention’, 1967. •
ILO Convention 130, ‘Medical Care and Sickness Beneits Convention’, 1969.
• ILO Convention 132, ‘Holidays with Pay Convention
Revised’ 1970. •
ILO Convention 140, ‘Paid Educational Leave Convention’, 1974.
• ILO Convention 156, ‘Workers with Family
Responsibilities Convention’, 1981. •
ILO Convention 157, ‘Maintenance of Social Security Rights’, 1982.
• ILO Convention 168, ‘Employment Promotion and
Protection against Unemployment Convention’, 1988.
• ILO Convention 183, ‘Maternity Protection
Convention’, 2000. •
OECD Guidelines for Multinational Enterprises, Revision 2000.
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Indicator Protocols Set: LA
IP
© 2000-2011 GRI
LA15 Return to work and retention
rates after parental leave, by gender.
1. Relevance
Many countries have introduced legislation to provide a speciic length of parental leave. However,
the application of legislation will vary according to interpretation by government, employers and
employees.
The aim of the legislation is to allow employees to take leave and return to work to the same or a comparable
position. However, many women are discouraged from taking leave and returning to work by employer practices
that afect their employment security, remuneration and career path. Many men are not encouraged to take the
leave to which they are entitled.
Equitable gender choice for maternity and paternity leave, and other leave entitlements, can lead to the
greater recruitment and retention of qualiied staf, and boost employee morale and productivity. Men’s uptake
of paternity leave options can indicate the degree to which an organization encourages fathers to take such
leave. More men taking advantage of leave entitlements has a positive efect for women in taking such leave
without prejudicing their career path.
2. Compilation
