Conditions de mise en oeuvre du plan cafétéria dans le contexte belge

Abstract

Belgium is one of the countries with the highest cost of labour due to high taxes and social charges. Nowadays organisations are looking for alternatives to reduce costs. However, in the other side employees are looking for more flexible benefits personalised to their needs and better suited to the diversity of their lifestyles. Actually, they are looking for benefits that could be more advantageous than the ones available at the workplace. Based on the current circumstances, the cafeteria plan is considered as one of the recommended solutions. It is in fact an employee benefits plan that allows employees, staff members to choose compensations package from a group of benefits already established by the employers. What are the effects of a cafeteria plan on an organisation? Is this cafeteria plan easy to implement? Is the plan legal in Belgium? How to create the needed budget? What type of benefits employees could select? Based on these considerations and thanks to our empirical study, we got to some conclusions regarding the possibility of implementing the cafeteria plan in the context of Belgium.