The pulling power of the humble biscuit has not gone unnoticed by cost-conscious employers who are more likely to cut pension contributions than the snack.

Research commissioned by Abbey Legal Protection has shown organisations are more likely to preserve their client biscuit budget than core benefits and even staff themselves.

Its Protection Gap survey shows only 5% of UK chief executives would touch the biscuit budget, compared to 8% who would opt to slash pension contributions and 7% who would cut health insurance.

Staff numbers (14%) are the second most likely cost to be cut, after staff parties but before employee birthday presents and cakes. Biscuits are the least likely item to be cut after legal counsel.

Richard Candy, underwriting director at Abbey Legal Protection, said: "It is encouraging to see legal counsel is the least likely cost to be cut and is therefore of the significant value to businesses. However, with redundancy still rife and staff numbers deemed an area where businesses are still likely to make cuts, bosses could find themselves faced with costly redundancy claims.

"It is therefore worrying to see that, companies are more willing to lose their legal expenses insurance or health insurance than the biscuits their clients like."

No doubt many staff would think such cost-cutting policies really are taking the biscuit.