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Table 4. Percent of employees offered other employee benefits, various employment groups, 1994-96 Full-time employees in - Part-time Employee benefit program employees Medium and Small inde- 1996 Small estab- large estab- pendent lishments lishments establishmen- 1994 1995(1) ts 1996(2) Income contribution plans Severance pay.................. 2 15 35 12 Supplemental unemployment benefits.................... (3) (3) 4 (3) Family benefits Child care..................... 2 1 8 1 Funds......................... 1 1 4 1 On-site care.................. 1 1 3 1 Off-site care................. 1 (3) 1 1 Adoption assistance............ (3) n.a. 11 1 Long-term care insurance....... (3) 1 6 1 Flexible workplace............. 1 n.a. 2 1 Health promotion programs Wellness....................... 6 6 34 5 Employee assistance............ 9 15 58 9 Fitness center................. 3 n.a. 19 4 Miscellaneous benefits Job-related travel accident insurance................... 4 13 41 7 Nonproduction bonuses.......... 26 47 39 48 Subsidized commuting........... (3) 1 5 1 Educational assistance: Job-related.................... 13 37 65 34 Non-job-related................ 2 6 18 3 Section 125 cafeteria benefits(4).................. 4 22 55 16 Flexible benefit plans....... 1 3 12 2 Reimbursement plans.......... 3 19 38 8 Premium conversion plans..... 1 n.a. 5 5 1 Private establishments employing 100 or more workers. 2 Not under common ownership or control with any other establishment. 3 Less than 0.5 percent. 4 Includes all types of plans under Internal Revenue Code, Section 125. Flexible benefit plans include reimbursement account features. n.a. Data were not available for this benefit in 1994. NOTE: Dash indicates no data were reported; sums of individual items may not equal totals due to rounding.