The changes in Harvard's benefits structure, though reached after months of deliberation, are not without their problems, some insiders said yesterday.

A central administration task force, assisted by several advisory groups, worked for months on reviewing and changing Harvard's complex employee benefits system. The major changes were announced to those affected--confidential support staff, exempt staff and faculty--last month.

A statement released by the University says fringe benefit expenses paid by Harvard's schools and departments are expected to fall by about $10 million per year.

According to Candace R. Corvey, associate vice president for human resources, major changes will include some of the following:

*the amount Harvard contributes to health insurance premiums will be pegged to a percentage of the lowest-cost health plans available;

*co-payments for office visits will be uniformly $10, rather than ranging from $0 to $10;

*the University will pro-rate to some degree health benefits for part-time employees;

*Delta Dental will take over from Prudential as the University's dental care benefits provider;

*Harvard will lower its annual contribution to the faculty pension plan by one percentage point;

*Future retirees will be responsible for a share of their medical premiums;

*Harvard will offer new volume discount insurance programs.

The changes will be phased in over several years.

Corvey said the decision-making process was very difficult.

"It would have been a much easier process if one of the major issues had not been cost containment," Corvey had to make a compromise between wanting to respond to the express desires of employees and the need to reduce costs."

Corvey said that the plan has some noticeable benefits for employees. For example, employees now have access to in-house programs such as mortgage and other financing and automobile insurance designed to reduce costs through volume discounts.