Employee benefits offer a way to motivate employees and contribute towards improving employee well-being and enhancing engagement. However, there are a number of factors to consider when introducing a benefit or benefits package to ensure that's valued by employees, while also supporting HR practices and aligning it with wider business goals.

From the days of paternalism to the introduction of the welfare state and all the way to today's more individualised approach to employee benefits, this factsheet explores the past and present of employee benefits, providing details on the variety of benefits employers can offer, and what to consider when implementing employee benefits as part of a reward strategy.

CIPD viewpoint

What are employee benefits?

Types of benefits

Taxation and salary sacrifice provisions

Choices in benefit provision

Strategy and implementation

Useful contacts and further reading