ABSTRACT
Competition among employers to attract and motivate effective employees, and other factors such as the nature of the taxation system have obliged employers over the years to seek ways and means of making the total remuneration package more attractive to employees. In some cases benefits, such as free health care insurance and airmiles are offered, often because other competitors do so. In other cases, incentives are offered in order to focus the employee’s attention on the business objectives of the employer, e.g. to support a yield management system or to increase the number of contracts run by a contract caterer.
