Employee furloughs can complicate benefits offerings; More employers eye off-work periods as way to cut costs.

Byline: JUDY GREENWALD

Employers that furlough employees to avoid layoffs during the recession face several decisions with respect to their benefit plans, observers say.

A growing number of employers already have introduced furloughs or are considering them, observers say. Furloughs can affect health plans, 401(k) plans and other benefits (see story, page 30).

According to a survey by Watson Wyatt Worldwide released last month, 17% of employers have imposed mandatory furloughs and 4% plan to do so in the next 12 months.

Gov. Bev Perdue of North Carolina announced last month a flexible furlough program for all state employees, but is working with the state legislature to ensure no benefits, including health care coverage, are affected, said a spokeswoman.

In addition, General …