I guess United's "buddy pass" system works differently than most airlines. We get 24 a year. They are per-segment, so a non-stop roundtrip for one person takes two of the 24. They are basically the same price as an economy ID90, regardless of the class of service flown. They are electronically deducted from the employee's bank, and the charges are automatically taken out of our next paycheck. So we can't charge it to the traveller's credit card. My personal strategy is to collect the money up front before travel begins. I usually only give them out to immediate family members not covered under my employee benifits (ie siblings and nieces/nephews) unless I am travelling with the person.

Buddy pass users can travel in First without the employee on domestic flights. On international flights, they can fly Business if over age eighteen or if over age eight accompanied by an adult. Travel in First on a three-cabin international flight must be over age eighteen AND MUST be accompanied by the employee.