Employee benefits in the United States consist of a mix of private and public insurance and pension plans. Employer costs associated with these have comprised an increasing percentage of total wage costs. Some costs associated with benefits are mandatory and employer contributions; others only require an employer contribution; and in other cases the entire cost is paid by an individual employee. In the area of pensions, the Employee Retirement Income Security Act(ERISA) provides guidelines for qualified pension plans where there has been a shift from defined contributions to defined benefits. This activity is important because benefits are an increasingly important component of total compensation. Knowledge of mandatory and discretionary benefits is essential for all managers. Choose the appropriate insurance or benefit for each statement. Is not legally mandated. Life insurance. Defined benefit. Health insurance. Defined contribution. Social security. Unemployment insurance. Disability insurance. Worker's compensation insurance