What if employees could design their own salary? - Part II

In Part I of this series, we explored how Belgian employers are using net-efficient mechanisms such as CAO 90, warrants and profit sharing to improve purchasing power without structurally increasing gross salary costs.

But financial optimisation is only part of the story.

Employees are increasingly looking for remuneration that adapts to their personalsituation, lifestyle and priorities. In this second part, we focus on two frameworks that enable exactly that: cafeteria plans and mobility budgets, which introduce choice and personalisation into the salary package.

As in Part I, each option is assessed using three practical criteria: employee impact, employer cost and ease of implementation.

Each on a score scale.

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Cafeteria / Flex Plan

What is it

A cafeteriaplan (flex plan) is not a single benefit, but a framework allowing employees to convert parts of their existing package (often the 13th monthand / or bonus, sometimes other components) into a menu of benefits.

Common choices include extra leave, mobility options, bicycle leasing, access to IT equipment (mobile phone, laptop etc.), warrants and other compliant benefits.

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Why people use it

Employees value cafeteria plans because they create choice and often improve the perceived value of remuneration without employer increased employer cost.

Employers use them as they can be largely budget neutral, strengthen retention, and shift the conversation from “more salary” to “smarter value”.

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Key points to keep in mind

• Must be clearly documented
• Only include options with a clear legal/fiscal framework
• Conversion rules must be set in advance and applied consistently
• Payroll, legal and tax validation is essential
• Employee communication is critical

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Score

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Conclusion

‍Cafeteria plans stand out as one of the most powerful ways to introduce personalisation into remuneration, directly addressing a key weakness of traditional salary packages. Employees gain meaningful choice, while employers can design plans that remain largely budget neutral.

The trade-off is complexity. Building a compliant cafeteria plan requires substantial legal and fiscal design, payroll configuration, supporting IT tools and careful change management. As a result, it represents one of the highest barriers to entry among the alternatives discussed.

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Mobility Budget

What is it

The mobility budget allows employees eligible for a company car to exchange this advantage for a budget that can be spent across defined “pillars”:

• A greener company car
• Sustainable mobility and certain housing-relates costs
• A remaining balance paid out as cash with favourable fiscal treatment

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Why people use it

It offers astructured alternative to the company car at a time when fiscal pressure and car costs are rising. Employees gain flexibility; employers gain cost control and a stronger sustainability story.

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Key points to keep in mind

• Eligibility rules apply (typically linked to car entitlement)
• Budget calculations must follow the legal methodology
• Pillars have different treatment and need clear internal rules
• Requires coordination across payroll, HR, fleet, and mobility providers
  
• Clear communication is essential 

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Score

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Conclusion‍

The mobility budget delivers strong employee value by replacing a one-size-fits-all company car with real choice and meaningful optimisation potential. For employers, it offers a cost-controlled alternative to traditional car policies and reduces long-term reliance on company vehicles.

The trade-off lies in rollout. Introducing a mobility budget requires rethinking the car policy, aligning payroll, HR, fleet and mobility partners, and investing in clear employee communication. As a result, implementation is more complex and typically takes time.

Check out our article about introducing the Mobility budget.

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Takeaway

Cafeteria plans and mobility budgets illustrate a clear shift in how remuneration is designed: away from fixed, centrally defined packages and towards frame works that give employees real choice.

Rather than asking only how much to pay, employers increasingly ask how value can be allocated in ways that reflect different lifestyles, priorities and life stages. This personalisation layer does not replace financial optimisation tools; it builds on top of them.

In Part III of this series, we move beyond pay mechanics and look at benefits that primarily enhance quality of life, such as extra leave and flexible working arrangements.