A cafeteria plan allows employees to customize their salary and benefits, akin to choosing meals in a self-service cafeteria. In Belgium, implementing such plans is challenging due to a lack of legal framework, but recent advancements in software and specialist organizations are easing this process. Benefits include increased employee satisfaction and loyalty for employers, while employees gain flexibility in their pay packages.

1. Cafeteria Plan

2. Introduction
WHAT IS A CAFETERIA
PLAN?
The concept of the
cafeteria plan concerns
flexible pay. Employees
select their own salary
and work conditions, just
as they would put their
own meal together in a
self-service cafeteria.
MyNextCompany | Cafeteria plan

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A company is an association or collection of individuals,
whether natural persons, legal persons, or a mixture of
both.
What’s the current situation in Belgium?
The Belgian legal system makes it somewhat difficult for
companies to implement a cafeteria plan. There is no real
legal framework for it. Companies wishing to introduce
flexible pay must navigate through the existing
regulations to do so.
MyNextCompany | Cafeteria plan

4. Choice of risk cover
Pension (in the event of
survival)
Death in service
insurance
Cover in case of inability to work (for
example waiver of premium benefits: the
insurer makes the pension contribution
during the period of incapacity to work)
Medical insurance in case of hospitalisation,
palliative care in the home and dental treatment
Guarantees covering specific costs in case of loss
of autonomy (for example costs linked to third-
party assistance)
Guarantees which provide a pension which does
not constitute a replacement income in case of
serious illness. The amounts insured are fixed on
a flat-rate basis.
MyNextCompany | Cafeteria plan

5. Who is the cafeteria plan aimed at?
71% OF EMPLOYEES SAY THEY WOULD LIKE
TO BE ABLE TO EXCHANGE PART OF THEIR
SALARY FOR OTHER FORMS OF BENEFIT
71%17%
17% OF BELGIAN EMPLOYEES
CAN BENEFIT FROM A
CAFETERIA PLAN
MyNextCompany | Cafeteria plan

6. What about your employer?
Any employer could offer a cafeteria plan, although
many have been hesitant to do so.
Complicated to implement -> Result: little success in
companies
But all this is now changing!
▪ Software is now available to facilitate the
implementation of a plan and the associated
admin
▪ There are now specialist organisations which can
carry out these tasks
MyNextCompany | Cafeteria plan

7. Offer the maximum
"Our employees already enjoy various benefits such as GSM,
hospital insurance… Many also have a company car with a fuel
card that can be used in Belgium. But others want to be able to use
it abroad too. The cafeteria plan enables them to do that by
converting part of their salary into fuel"
Ernst Natens
MyNextCompany | Cafeteria plan

8. Conclusion
ADVANTAGES FOR THE EMPLOYER
▪ Pay package at the standard market rate, with no additional costs
▪ Increased employee satisfaction
▪ Increased employee loyalty
▪ Optimised salary cost
▪ Chance to attract new talent
▪ Increased productivity
MyNextCompany | Cafeteria plan

9. Conclusion
ADVANTAGES FOR THE EMPLOYEE
▪ Pay package adapted to individual requirements
▪ These needs can change over time
▪ Freedom to choose
MyNextCompany | Cafeteria plan

10. Rémunération à la carte : les plans cafétéria, Références, https://bit.ly/2HjsWkt
Berger Solange, Un plan cafétéria, un plus ?, La Libre, https://bit.ly/2IXuiTv
Sources