Assistant Secretary of Labor Phyllis Borzi told BusinessWeek Wednesday she hopes to see the COBRA subsidy program extended through the end of this year.

Businesses with 25 or fewer employees and with average annual wages of $40,000 or less are eligible for a credit of up to 50 percent of nonelective contributions they make toward insurance premiums for their employees.

The first step in developing benefits for this new work force is to truly understand the unique perspectives of each audience.

Findings from a recent Hewitt Associates survey determined employers depend on both penalties and incentives to encourage their employees to participate in wellness programs.