Implementing a suitable scheme for fringe benefits is a task for every employer, who must also know some employee benefits pay off better and some other less. A fringe benefit involving little cost for the employer, yet highly appreciated by staff, is flexible working hours and the home working option. In contrast, a variety of passes to sports centres and subscription to theatre tickets may cost the employer considerably. This is mainly because these are fringe benefits that must be paid in advance to the providers, and the employer may not be able to guess how much the staff member will appreciate them really and if he/she finds any use for them at all. In such situations, it pays off to the employer to let the staff members choose which ticket or pass they would prefer or let them have another type of fringe benefit. The cafeteria system is then the easiest step to make everyone happy.