The primary advantages of employer-provided disaster relief payments are that affected workers can receive cash payments quickly (D) and that a third-party aggregator can disperse funds efficiently based on need (C).
From an SPHR perspective, disaster relief programs are designed to address immediate employee hardship, not long-term compensation or tax strategy. Speed and fairness are the most critical factors. Employees impacted by disasters often face urgent needs—temporary housing, food, transportation, and repairs—making quick access to funds essential for stability and recovery.
Using a third-party aggregator or disaster relief foundation allows employers to distribute funds rapidly while ensuring objective, needs-based allocation. This approach also supports confidentiality and consistency, reducing administrative burden on HR during a crisis.
Tax deductibility (A) may apply in some cases but is not the primary advantage from an HR or employee-impact perspective. Employee contributions (B) and leave-sharing programs (E) are separate relief mechanisms and do not directly describe advantages of employer cash relief payments.
SPHR exam content emphasizes that disaster response initiatives should prioritize speed, equity, and employee well-being, reinforcing trust and engagement during critical events.
References :
HRCI SPHR Exam Content Outline — Functional Area: Employee Relations and Engagement (employee well-being; emergency response).
HRCI SPHR Study Guide — Employer-sponsored disaster relief programs.
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