First of all on behalf of all CiteHR members, I welcome this new member Emp_rigts.
Secondly, dear member, I suggest you to just put your query in the "Find Information" area and click "ReSearch" button, I am sure you will get enough explanation on this subject as this was discussed about a month ago in length. If you need any further things to understand from the above discussion, may highlight that, members will be eager to help you....
Suresh