The concept of “employee benefits” promotes economic security, offering a financial protection to a company’s employees and their families, thus contributing to increasing the living standards. This concept is put into practice through a partnership of government, economic entities and employees. In order to implement this concept, the state elaborates regulatory documents that legalize relations between the entity and employees and the economic entities receive services from employees and pay them by expending resources. A properly achievement of this partnership enables the achievement of at least two important objectives such as: the security of employees' incomes and the increasing of living standards.