A cafeteria model or option of working conditions is a system whereby employees can compile their employment terms package (part) themselves.
In the cafeteria model, the employer offers the employee a number of exchange options. Not all employers offer a cafeteria model.
Part of a cafeteria model can be for example buying or selling leave. Also, the cafeteria model can afford to exchange paid wages for unpaid reward elements, such as trade union fees or a bicycle. Reducing the tax paid in this manner can have an impact on the basis of social insurance and the pension base.
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