Employee benefits in recruitment: how to build an offer that attracts talent

Employee benefits are any non-cash or partly cash forms of compensation that complement an employee's base salary. Their presence in job offers shapes how companies attract new team members. Understanding how to build a benefits offer requires hard market data, objective planning of the package structure, and clear internal communication procedures. Below we walk through the process step by step, from diagnosing needs to rolling out the package at the employer.

Employee benefits report: what the 2025–2026 data says

To manage a benefits offer objectively, start by analysing the market standard. Comparing research results reveals a gap between the most commonly offered packages and what employees actually expect.

What companies offer

According to the “Salary Report 2025” (Hays Poland, 2025), 70% of professionals receive non-salary benefits at work. The benefit most often included in packages is a sports card (68%). Next come basic private medical care (52%), company events and team trips (48%), and life insurance (48%). Unlimited leave is offered by 1% of companies (Hays Poland, Salary Report 2025).

Data from the “Comprehensive Salary Report Spring/Summer 2025” (Sedlak & Sedlak, 2025; survey of 1,162 companies and over 380,000 employees) shows that more than 90% of experienced specialists have access to additional medical care. The next most popular benefits in that survey are professional training, life/accident insurance, and sports and leisure activities.

What employees want

Employee expectations focus on a few main areas. According to Hays Poland (Salary Report 2025), 45% of employees consider an extended medical package the most valuable benefit. Also important are flexible working (32%), a company car (30%), extra days off (24%), and education funding (19%).

When it comes to pay overall, 61% of specialists and managers are not satisfied with their earnings (39% say they are satisfied), and 48% are considering a job change. The report stresses that benefits which improve quality of life and work-life balance are “of huge importance in recruiting and retaining talent” (Hays Salary Report 2026, Hays Poland, 2026, press release). A study commissioned by Benefit Systems (Benefit Trends report, quoted by HRpolska.pl, 2025) adds that 40% of employees at companies with 9 or more staff admit that a benefits offer could influence their choice of employer when changing jobs. One in four believe an employer should provide the broadest possible package, and the average employee has access to 5.7 benefits. Benefits are one of the factors companies link with employee retention.

The communication gap: employees don't know what their package is worth

According to data shared by the Compensation & Benefits Club at Lazarski University (quoted by HRpolska.pl), 85% of employees don't know how much their employer-provided benefits are worth. Around 30% rate benefits communication as ineffective. What's more, only 12% of employees receive information about benefits on a regular, once-a-year basis. This requires HR teams to develop a systematic way of informing staff about available options and the costs the company bears.

Benefits and the candidate's decision

Non-salary benefits are part of the employer value proposition (EVP). When an organization communicates available options early in the conversation, it gives the candidate concrete information about employment conditions. In a job ad, the employer can list each element of the package, grouped by category. During the interview itself, an HR representative can describe how individual benefits are granted without going into excessive administrative detail.

Consistency between the offer presented in the job ad and reality shapes the candidate experience. A clear presentation of the benefits package directly supports activities that build the employer brand.

Modern employee benefits: from “one card for everyone” to choice

Organizations tailor benefit packages to different working models and employee needs, drawing on several categories. How they are structured in the offer depends on the technical implementation model.

Flexibility and time off

According to Hays Poland (Salary Report 2025), flexible working (32%) and extra days off (24%) are solutions employees look for. An employer can reflect this in the offer by defining general rules for flexible ways of working or by setting a pool of additional days off available in a given calendar year. The description should specify how much flexibility the employee has in a given role, so the picture of working conditions is clear from the start.

Health and wellbeing

45% of employees consider an extended medical package the most valuable benefit (Hays Poland, Salary Report 2025). This category also includes solutions such as life insurance and accident insurance. When building the offer, the organization defines the general rules and level of access to healthcare it provides. This information forms the basis for a clear overview of options during onboarding.

Development and education

19% of employees point to education funding (Hays Poland, Salary Report 2025). Professional training is also among the most popular benefits according to Sedlak & Sedlak (2025). HR shapes this part of the package by setting clear rules for co-financing upskilling. The offer then explains the conditions under which the company supports skills development, so the candidate knows right away what level of support is available.

Freedom of choice

The cafeteria model gives employees a pool of funds to spend on defined purposes. The employer communicates this option by defining the available choices, from which employees can build their own package and adjust it to their current needs. In 2024, 91% of companies (with 9 or more employees) planned to maintain or increase their budget for non-salary benefits; the benefits market in Poland is valued at nearly PLN 16 billion (Benefit Systems, press office, 2024).

How to build an attractive benefits offer in 6 steps

Building a benefits package relies on continuous management of information and costs. It consists of six main review stages.

1. Needs assessment: This step means collecting data from within the organization to determine demand for specific benefits. HR uses internal, structured surveys with prepared lists of options. The results make it possible to compile the elements the team actually expects.
2. Group segmentation: This requires assigning selected benefits to particular roles or types of work. HR divides the company into groups to tailor the offer to their working mode. This differentiation later helps define a dedicated package to include in a specific job ad.
3. Budget within total employment cost: The cost of the non-salary package should be included in financial calculations prepared together with the finance team. A precisely calculated total cost of employment helps here. It covers not only base pay but also the fixed costs of the entire benefits package offered to staff.
4. Communicating value: As the Compensation & Benefits Club at Lazarski University points out (quoted by HRpolska.pl), 85% of employees don't know the value of their employer-provided benefits. Communication means regularly informing the team, with numbers, about the costs the company bears for the package. This can be done by introducing regular updates on the value of the package in a cycle chosen by the organization.
5. Measuring usage: This stage relies on collecting numerical data from HR systems or directly from service providers. Specialists analyse indicators that show which benefits employees actually use in a given settlement period.
6. Annual review: Reviewing the benefits package once a year helps verify the solutions in place. HR compares the costs incurred with the usage reports described in step five. This makes it possible to decide whether to keep, replace, or completely remove selected options from the offer.

Benefits management and pay transparency

Because of the EU Pay Transparency Directive, it is worth describing the value of employee benefits in job offers alongside the base salary. An employer can add a dedicated section to the job ad that describes the estimated or average value of the benefits next to the salary. This makes it easier for candidates to assess the offer and brings order to financial communication at the early stage of application screening.

Benefits and taxes

Disclaimer: the information below is general in nature and does not constitute tax advice.

As a rule, the value of benefits in kind and other free benefits from an employer is employee income from employment, under Article 12(1) of the Polish Personal Income Tax Act of 26 July 1991 (PIT, ISAP).

In-kind and cash benefits financed entirely from the Company Social Benefits Fund (ZFŚS) are exempt from PIT up to a combined PLN 1,000 per year. Under the regulations, vouchers, coupons and similar instruments are not benefits in kind (Article 21(1)(67) of the PIT Act). In a letter of 6 June 2025, the Ministry of Finance confirmed that the exemption limit is PLN 1,000 and that no work is under way to raise it to PLN 2,000 (Ministry of Finance letter, gov.pl). Employers who want a convenient way to provide such benefits digitally can use, for example, Nais eVouchers.

Referral rewards vs. benefits: how they differ and how to combine them

Combining rewards with benefits is based on separating the goals of these tools, as described in more detail in our article on employee referral rewards.

How to combine benefits with rewards (key differences and rules):

• An employee benefit is a permanent part of the package for all employees.
• A referral reward is a bonus granted for a specific recruitment result.
• In these processes, the referring employee acts as an employer brand ambassador.

Criterion	Employee benefits	Referral rewards
Purpose	Part of the employee's package.	Bonus for a specific recruitment result.
Who receives it	All employees.	The referring employee (ambassador).
When	A permanent part of the package.	After the candidate is hired or completes the probation period.
Impact on recruitment	Building an attractive offer for candidates.	Delivering a referred candidate.
Impact on retention	Support retention as a permanent part of the package.	Recognising the referrer for a specific result.
How it is measured	Usage analysis.	Number of referred and hired candidates.
Risk of mistakes	An off-the-shelf package, no communication, no measurement.	No measurability or no clear programme policy.

Most common mistakes

When managing a benefits offer, four operational mistakes come up most often:

• An off-the-shelf package: Choosing the most popular benefits without first gathering information about what current staff actually need.
• No communication: Ineffective communication about spending on benefits, which leaves the team unaware of the real value of the packages provided.
• No measurement: Keeping benefits that employees in practice don't use, or use very rarely.
• Benefits instead of competitive pay: Benefits are only an add-on. According to research (Hays Salary Report 2026), 61% of specialists and managers are not satisfied with their earnings. Treating the package as compensation for unsatisfactory base pay undermines the purpose of these tools in the organization.

FAQ

Which employee benefits are most commonly offered in Poland today?

According to the “Salary Report 2025” (Hays Poland, 2025), the benefit employers offer most often is a sports card (68%). It is followed by basic private medical care (52%), as well as company events and team trips and life insurance (48% each).

Which benefits do employees value most?

According to Hays Poland (Salary Report 2025), 45% of employees consider an extended medical package the most valuable. Next come flexible working (32%), a company car (30%), extra days off (24%), and education funding (19%).

Are employee benefits taxed?

Disclaimer: this is not tax advice. Under Article 12(1) of the PIT Act, the value of benefits from an employer is employee income. However, there is a PIT exemption of up to PLN 1,000 per year for benefits from the ZFŚS (excluding vouchers and coupons as benefits in kind), under Article 21(1)(67) of the PIT Act. The Ministry of Finance letter of 6 June 2025 confirms the PLN 1,000 limit.

How does a referral reward differ from a benefit?

A benefit is a permanent part of the package available to all staff and serves as a general non-salary add-on. A referral reward, by contrast, is a targeted bonus granted to the referring employee for achieving a specific recruitment result for the organization.

How often should you review your benefits offer?

It is worth reviewing the offer once a year. Since only 12% of employees receive information about benefits on a regular, once-a-year basis (HRpolska.pl, quoting the Compensation & Benefits Club at Lazarski University), combine the review with a systematic reminder to employees about the value of their package.

Summary

Building an effective non-salary offer requires relying on market facts and delivering precise internal communication. Deliberately designing the benefits package helps organizations maintain the right standard of working conditions.

Market research clearly shows:

• 61% of specialists and managers are not satisfied with their earnings, and 48% of them are considering a job change.
• 85% of employees don't know how much the benefits they receive from their employer are worth.
• Only 12% of employees receive regular, once-a-year information about their packages.
• The options employers provide most often are a sports card (68%) and basic private medical care (52%).

Avoiding off-the-shelf packages and monitoring usage make it easier to tailor the offer to the conditions and needs of the people you employ.

Benefits help attract candidates, but your employees often already know the best ones. See how ShareHire, a referral recruitment platform, helps you organize your referral programme and reward your ambassadors.