Dia 1

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Flexibility of the Fringe Benefits
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Welcome
Evelyne van Dyck Plantijn University
Antwerpen Belgium Brigitte König HfWU Nürtingen
- Geislingen Germany Michele Bazzi University
of Bologna Italy Cecilia Orlandini University
of Florence Italy Lina Pileicikaite Kaunas
College Lithuania Asta Benetyte Mykolas
Romeris University Lithuania Sylvana
Janssen INholland University The Netherlands
Anna Puigdecanet University of
Girona Spain Coaches Horst Blumenstock, Luc
Broes
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• FLEXIBILITY OF THE FRINGE BENEFITS
• THE IDEA OF WAGE
• FRINGE BENEFITS
• CONSEQUENCES
• RECOMMENDATIONS

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• 1. THE IDEA
• OF
• WAGE

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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

"IDEA" OF WAGE

• Definition - Employment benefit
• - Family wage
• Contract
• Law situation

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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

WAGE CALCULATION

• Taxes
• Social contributions
• Payment - in money
• - in kind
• Type of wage - per unit of time
• - per unit of work

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WHAT WE HAVE LEARNED

• wage is obligatory in the contract
• the wage calculation is in most countries
  similar
• wage is the basis to talk about fringe benefits

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2. FRINGE BENEFITS
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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

OUR UNDERSTANDING OF FRINGE BENEFITS
Fringe benefits are a form of remuneration
offered by the employer not strictly connected to
the employees individual tasks.
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MAIN TYPES OF FRINGE BENENFITS
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MAIN TYPES OF FRINGE BENENFITS
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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

LEGAL SITUATION OF FRINGE BENEFITS

• No legal regulations
• Collective agreements
• Company agreements
• Contract of employment
• Operational practice

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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

TAXATION
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WHAT WE HAVE LEARNED

• different understanding of fringe benefits
• different taxation system in every country
• groups of fringe benefits
• - non-cash benefits
• - insurance benefits
• - monetary benefits
• - benefits in form of sparetime

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3. CONSEQUENCES
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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

CONSEQUENCES FOR THE EMPLOYER
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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

TAXATION
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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

CONSEQUENCES FOR THE EMPLOYER
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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

CONSEQUENCES FOR THE EMPLOYEE
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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

CONSEQUENCES FOR THE STATE

• Lack in social security system
• Is there a connection between fringe benefits and
  economic growth?

Economic Growth
Flexibility
Use of benefits
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WHAT WE HAVE LEARNED

• Flexibility for the employer

Tax reduction
Social economic security for the employee
Lack in Security System
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4. RECOMMENDATIONS
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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommen-
• dations

RECOMMENDATIONS

• Implement the use of those benefits concerning
  equal opportunities (women)
• - The gender pay gap
• - Family benefits

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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

RECOMMENDATIONS
2. Extend CAFETERIA SYSTEM to other countries

• Possibility to combine fringe benefits
• in a flexible way
• The employee can choose fringe benefits according
  to his needs

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• Wage in general
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• - Cafeteria- System
• Legal differences between countries
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommendations

CAFETERIA SYSTEM

• possibility to combine fringe benefits
• in a flexible way
• the employee can choose fringe benefits
• according to his needs
• known in Germany, Belgium and the
• Netherlands

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• The idea of wage
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• Concequences
• - for the employer
• - for the employee
• - for the state
• Recommen-dations

RECOMMENDATIONS
3) Wage policy a way to flexicurity...
FLEXIBILITY
FRINGE BENEFITS (higher flexibility)
FIXED WAGE (bargaining)
MINIMUM WAGE (fixed by law)
SECURITY
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• Wage in general
• Fringe Benefits
• - Definition
• - Main types
• - Legal situation
• - Taxation
• - Cafeteria System
• Similarities
• Legal differences between countries
• Concequences
• - for the employer
• - for the employee
• - for the state