Employee Benefits and Job Security Act of 1991

Employee Benefits and Job Security Act of 1991 - Entitles eligible individuals to certain reemployment rights if they leave employment for specified legitimate personal purposes involving family, health, or education.

Makes individuals eligible for such reemployment if they: (1) were employed by the employer (from whom reemployment is sought) for at least 2,000 hours of continuous employment during the 14-month period preceding provision of specified notice; (2) left a currently held position with the employer for a period of time for specified legitimate personal purposes; (3) did not accept intervening employment exceeding 17 1/2 hours per week with any employer during the period (unless they applied for reemployment and have been notified that the original or a similar position is not currently available); (4) have provided specified notice and documentation; (5) have applied for reemployment in a specified manner; and (6) were not subject to formal or informal disciplinary action by the employer before delivery of such notices.

Requires the employer, with specified exceptions, to: (1) restore an eligible individual to employment in an available similar position at the time of application with any benefits and seniority accrued during prior service with the same employer; or (2) if such a similar position is not available when the individual applies, notify the individual of such situation and any subsequent availability of such a position that occurs within one year after the application date in accordance with specified notification procedures, and restore the individual to employment.

Allows the employer and the eligible individual to agree that the individual shall be employed in any available position of lesser status, benefits, or pay until the same or a similar position becomes available.

Includes as a period of time for a legitimate family purpose a period: (1) preceding the birth of a child, because of a serious health condition or on the advice of a physician and for purposes directly related to the birth of the child; (2) not exceeding six years, taken by a parent, following the birth of a child, to care and nurture that child; (3) not exceeding six years after placement of a child with the employee for adoption or foster care; (4) not exceeding two years, and taken because of a serious health conditionof the employee, or because of a serious health condition of an immediate family member, to provide necessary medical and personal care to that family member; or (5) not exceeding one year, for the employee to be enrolled in a qualified educational program.

Requires individuals, in order to be eligible for such reemployment, to provide the employer with specified types of notice of leaving and documentation and to demonstrate in the reemployment application that they remain qualified to perform the duties and responsibilities of the original position.

Grants a prior right of reemployment to the individual who first makes application for reemployment, in any case in which two or more individuals seek to exercise such rights in conflict, but provides that restoration of an eligible individual to employment shall not otherwise affect the reemployment rights of other individuals wishing to be similarly restored.

Sets forth an exemption from reemployment requirements of this Act in the case of certain highly compensated employees under specified conditions involving substantial and grievous economic harm to the employer's operations.

Exempts an employer from the requirements of this Act with respect to an eligible individual if circumstances have so changed, between the times of notice and application, as to make reemployment unreasonable.

Allows joint waivers, by the employer and employee and absent coercion by either, to: (1) vary the requirements and conditions of such reemployment rights; or (2) substitute another arrangement or employment benefit or package for such rights. Requires that the employee receive a written explanation of rights and remedies under this Act before signing such a waiver. Directs the Secretary of Labor (the Secretary) to prepare and publish a model explanation. Allows an employer to legibly reproduce such model explanation and generally distribute it annually, or post it permanently in a conspicuous place in the workplace, in order to satisfy the requirement of providing it to the employee.

Amends the Internal Revenue Code to allow an employer an additional tax deduction for 50 percent of the qualified employee leave expenses paid or incurred by such employer during the taxable year. Defines such qualified employee leave, and written plan requirements for restoration to employment, in terms similar to those used under this Act.

Sets forth provisions for enforcement of this Act by the Secretary and by an eligible individual through informal conferences or civil actions. Allows a court to order payment of lost wages or benefits, and to order payment of attorney's fees to the prevailing party.

Declares that specified provisions of this Act do not: (1) grant any rights to seniority, status, benefits, or rates of pay beyond those possessed at the time of notice of leaving; or (2) impose on an employer any obligation to provide training of any type, or to offer reemployment in any position, or at any other location, other than that specifically stated in this Act.

Applies the rights, protections, and requirements in this Act to any employee and employing authority of any agency of the Congress or of the House of Representatives.