PLEASE SUMMARIZE article 1 and 2 below. Also Add some additional information for article 1 and article 2, May use Bullet point. at least 2 pages.

Article 1. 4 Reasons to Offer Gym Memberships as an Employee Benefit

You already know the importance of offering your employees a robust employee benefits plan. Doing so has many advantages for your business: You can reduce turnover and attract top-tier talent to work for your business. In addition, you can increase productivity and improve your bottom line.

The best reason to offer benefits, however, is the human factor. Employees who have good benefits are often healthier and happier. Theyre more engaged at work, and theyre more productive. They take fewer sick days, and theyll often report they have a higher quality of life.

Can gym memberships improve your employee benefits plan? While some employers have been hesitant to offer them to employees, there are a few good reasons to consider including gym memberships as an employee benefit in your business.

1. It Promotes Health and Wellness

A gym membership can be offered to employees on its own or as part of a larger wellness program at your workplace. If youre already planning to offer some wellness benefits, a gym membership can be a great addition. While you cant make everyone hit the gym every day to maintain their fitness and physical health, providing a gym membership can make it easier for your employees to engage in healthy behaviours such as exercise. Finances can be a barrier to health for some employees. By providing them with the gym membership as an employee benefit, you can remove this barrier.

2. Its Preventative Medicine

Employees who exercise are generally healthier over the long term and they take fewer days away from the office. Regular exercise has many health benefits. It can improve sleep and lower stress, help people maintain a healthy weight, and help them lower their risk of heart disease. Offering a gym membership as an employee benefit can help your employees engage in this activity, which then promotes their health. There are many good reasons to focus on your employees health.

3. Its Cost Effective

One reason to offer gym memberships as an employee benefit is that its cost effective. Wellness programs are also seen as cost-effective plans. They help employees avoid long-term, chronic health issues that may require costly surgery or expensive medications. Gym memberships are usually less expensive than monthly prescriptions. You may even be able to negotiate a corporate discount for your company employees at a local gym. Employees who maintain their health are less likely to need to rely on other, costlier health benefits you offer. Yes, they may still catch a cold from time to time, but theyre less likely to develop a chronic condition that must be treated over time.

4. It Can Be Tax Efficient

Some employers hesitate to offer employees gym memberships as a benefit because, in many cases, a gym membership is considered a taxable benefit for the employee. This means youll have to tax it and withhold, or the employee will have to pay taxes to the CRA on the amount at the end of the year. While this amount may not be much, it does add to the tax burden for you and your employees. There are some situations when offering gym memberships can be tax efficient for the employer. If you can prove the primary beneficiary of the membership is the business, its not a taxable benefit. You could also arrange to use a local facility and have membership transferred to your business, not individual employees. As long as employees are able to use this benefit, its considered non-taxable. There are many good reasons to offer gym memberships as an employee benefit, and they certainly outweigh reasons not to offer them. Consider adding gym memberships as the first step in creating an employee wellness program or as another pillar in an already-existing program.

Article 2. 5 reasons to offer a student loan repayment benefit in 2019

With human resources managers across the country working to finalize their 2019 benefits packages this month, many are asking themselves: How can we add more value for our talent and help the company grow? For many employers, the answer is helping employees manage their student loan debt. Over the years, student loan debt has reached an astronomical sum. As of 2008, college tuition fees rose by 439% from 1982. And by the first quarter of 2018, 44 million Americans owed a total of $1.5 trillion in student loan debt, exceeding both credit card debt and auto loan debt, according to the Federal Reserve. Not only is this an extreme amount of debt, but has also taken an enormous emotional toll, with more than half of college-educated adults (54%) surveyed by Laurel Road in 2018 feeling that they will never make enough money to reach their financial goals. Fast forward to today, and borrowers are seeking creative ways to tackle their debt and save more. Recently, in a private ruling, the IRS granted Abbott Laboratories, a national healthcare company, the option to contribute to employee 401(k) plans based on the employees student loan payments. Other companies from corporate behemoths to busy startups have partnered with student loan refinancing companies to offer employees refinancing options that can help them save, often at no cost to the company. With Americans quitting their jobs at the fastest rate since 2001, keeping employees happy is imperative. And part of keeping millennials happy is to provide practical benefits, not just the fun perks. Employees are looking to foster meaningful relationships with their employers so looping in student loan repayment benefits can pay off for both the employer and the employee. So whats to gain? Here are some of the top reasons employers should consider incorporating student loan repayment benefits into their 2019 benefits package.

1. Recruit, retain and stand out

In a competitive talent landscape, student loan debt relief is a modern benefit that any company can offer to incentivize the younger generation to join their team. In a recent survey conducted by Laurel Road, we found that 58% of millennials would trade an additional vacation day for student loan repayment assistance, showing how valuable meaningful benefits are to this generation. This benefit can be a deciding factor for talent, and a way for employers to attract top-performing talent by offering to support their financial futures.

2. Its flexible and free

As an employer, you have options to create a student loan program that works for your teams needs and the companys bottom line. A lot of this comes from choosing the right lending or refinancing partner that can provide savings to employees. Lenders can offer companies the option to contribute or not, and work to tailor the program to the specific needs and interests of the companys workforce with some options coming in at no cost to the employer.

3. Eliminate the student loan vs. retirement conflict

Employees with student debt often feel deeply conflicted about whether or not to save for retirement first or pay off their student loan debt. A recent study from Boston Colleges Center for Retirement Research found that college graduates with student debt accumulate 50% less retirement wealth in their 401(k) by age 30 than those without. Employees shouldnt have to choose between contributing to retirement and paying off their student loan debt, as both are necessary to financial health. The student loan relief benefit allows employees to make a dent in both, reducing financial stress.

4. Help employees save

One of the reasons why the student loan benefit is attractive for employees is the significant savings it can lead to. If refinancing is an option, employees have the potential to save thousands of dollars over the life of their loan through a lower loan interest rate and lower monthly payments. In the long run, the cumulative savings can add up to several thousand dollars or more. Employers should keep in mind that the savings amount will change depending on the financing company you choose to work with. Many can offer employer customers exclusive rates, which leads to even greater savings.

5. Boost morale and productivity

According to Willis Towers Watson, 31% of employees surveyed say their money concerns affect their work. Meanwhile, 74% of people feel stress daily about their student loan debt and spend time at work thinking about it, impacting their overall productivity in the workplace. So in addition to the hard savings employees are earning through these programs, they are also rewarded with the soft benefits of reduced stress and anxiety at work. With student loan debt reaching record highs in recent years, employers have recognized that theres a crucial need to provide employees with options to help them pay down their student loan debt. And when options like refinancing come at no cost to them, this benefit will likely become more popular. In the future, we can expect more employers to pave the way for student loan repayment programs. Will you be one of the trailblazers?