Employee benefit plan=ផែនការផ្ដល់អត្ថប្រយោជន៍ដល់និយោជិក…

ផែនការផ្ដល់អត្ថប្រយោជន៍ដល់និយោជិក៖ ផែនការដែលផ្ដល់វិភាគទានដោយនិយោជក សម្រាប់អត្ថប្រយោជន៍នៃនិយោជិកបច្ចុប្បន្ន និងនិយោជិកមុន។
Employee benefit plan:​ a plan under which contributions are made by an employer for the benefit of current and former employees.
More about Employee benefit plan: Compensation arrangement, generally in writing, used by employers in addition to salary or wages. Some plans such as group term life insurance, medical insurance and qualified retirement plans are treated favorably under the tax law. Most common qualified retirement plans are: (1) defined benefit plans – a promise to pay participants specified benefits that are determinable and based on such factors as age, years of service, and compensation; or (2) defined contribution plans – provide an individual account for each participant and benefits based on items such as amounts contributed to the account by the employer and employee and investment experience. This type includes PROFIT-SHARING PLANS, EMPLOYEE STOCK OWNERSHIP PLANS and 401(k) PLANS.