福利与薪酬 • 9 分钟阅读
什么是附加福利？你应该提供吗？
APR 10, 2026
附加福利位于基本工资和核心福利之外，但它们可能决定候选人是否选择你而不是竞争对手。
定义附加福利
Fringe benefits, also known as perquisites or perks, are benefits provided by an employer in addition to salary and core benefits such as pensions and health insurance. They range from the practical (company car, home-office allowance, mobile phone) to the lifestyle-oriented (gym membership, free lunches, concierge services). Most fringe benefits are subject to income tax and National Insurance as benefits in kind, so employees should understand the tax implications before attributing full value to them.
哪些附加福利真正能吸引并留住人才
员工调查始终识别出一组相似的高价值附加福利：增强型育儿假（即便对当前不需要的员工来说也被视为高价值，因为它传递出对家庭的关怀）、灵活和远程办公、学习与发展预算，以及额外年假。在大多数调查中，价值较低的附加福利包括公司用车（除非该岗位确实需要）、办公室免费餐食和品牌周边。关键在于是否与你的员工队伍的真实优先事项相匹配，而这一点只有调查才能揭示。
税务效率高的附加福利
Some fringe benefits attract specific tax reliefs that make them more cost-effective for both employer and employee. Salary sacrifice arrangements for pensions, cycle-to-work schemes, electric company cars (which attract very low benefit-in-kind rates), childcare vouchers (for legacy scheme members), and ultra-low emission company vehicles all reduce tax and National Insurance compared to equivalent cash pay. An independent benefits adviser can help you design a tax-efficient package that maximises perceived value within a given budget.
有效传达附加福利
只有当员工知晓并理解其价值时，附加福利才真正有效。包含雇主为每项福利支付成本的总薪酬说明，能让整体待遇变得具体可见。定期开展福利沟通，尤其是在开放登记期间和入职阶段，可确保不会因为员工不知道而让任何福利白白闲置。支持员工浏览、选择并模拟不同方案成本的福利平台，会同时提升认知和认同感。
