Rise in benefit in kind adoption, but implementation challenges persist

Granting benefits in kind remains one of the most strategic compensation policies that companies can adopt. However, it seems they have yet to achieve widespread implementation. This is according to a study conducted by HR Capital—a subsidiary of De Luca & Partners and a leader in outsourced personnel management and HR services—which analyzed how widely benefits kind are adopted by companies.

Specifically, the research found that 60% of the surveyed companies—primarily large, well-structured organizations—have integrated benefits in kind into their compensation strategies, often in synergy with corporate welfare programs. On the other hand, the remaining 40% of the sample has shown greater hesitation in adopting these strategies due to the additional costs involved, which, despite favorable tax conditions, remain significant, particularly for small and medium-sized businesses.

Compared to 2023, there has been a 10% increase in the number of companies introducing or enhancing their compensation policies with benefits in kind. In most cases, these have taken the form of providing employees with company cars for mixed personal and professional use or offering health coverage through insurance policies.

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