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

Aleksandra Kuzior; Dariusz Krawczyk; Krzysztof Maciejczyk; Agnieszka Lewicka

doi:10.2478/czoto-2026-0021

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

System Safety: Human - Technical Facility - Environment

Volume 8 (2026): Issue 1 (January 2026)

By: Aleksandra Kuzior , Dariusz Krawczyk , Krzysztof Maciejczyk and Agnieszka Lewicka

Open Access

|Jun 2026

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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Articles in this issue

DOI: https://doi.org/10.2478/czoto-2026-0021 | Journal eISSN: 2657-5450

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Language: English

Page range: 227 - 236

Submitted on: Jan 27, 2026

Accepted on: May 31, 2026

Published on: Jun 23, 2026

Published by: Quality and Production Managers Association

In partnership with: Paradigm Publishing Services

Publication frequency: 1 issue per year

Keywords:

benefits,

employee benefits,

motivational systems,

human resource management,

internal communication

Related subjects:

Business and economics,

Business management,

Business management, other,

Engineering,

Mechanical engineering,

Production technology,

Social sciences,

Sociology,

Sociology of science, technology, and environment,

Communication science,

Interpersonal communication

© 2026 Aleksandra Kuzior, Dariusz Krawczyk, Krzysztof Maciejczyk, Agnieszka Lewicka, published by Quality and Production Managers Association
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 8 (2026): Issue 1 (January 2026)