DOI: 10.2478/czoto-2026-0021 ISSN: 2657-5450

Management of Employee Benefit Systems: Opportunities and Threats Based on Empirical Research

Aleksandra Kuzior, Dariusz Krawczyk, Krzysztof Maciejczyk, Agnieszka Lewicka

Abstract

Non-wage benefits are an essential component of motivational and integrative systems in business organizations. A survey conducted in 2024 among nearly 700 employees of NITROERG SA, a Polish company manufacturing explosives, identified the role of benefits in human resource management. The employees surveyed considered additional medical care (79.4%), insurance coverage (47.2%), and pension security (41.9%) as the most important benefits. The study also revealed that deficiencies in managing the benefits system, particularly regarding the oversight of the type, quality, and distribution of benefits, could create significant tension within the workforce. In such cases, flaws in the employee incentive program should be seen as obstacles to efficient business management, potentially leading to a decline in trust towards management, a worsening work atmosphere, and interpersonal conflicts.

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