The research shows that 10% of employers offer their staff access to more than 20 benefits, which is a steady growth from the 3% of respondents which did so in 2007.
The proportion of employers offering between 16 and 20 benefits through their flex plan has also increased, up from 11% in 2007.
However, 42% of employers still offer fewer than 10 benefits via flex, and one in ten offer fewer than five.
Those offering fewer than five may only be offering tax-efficient benefits on a salary sacrifice basis.
Read more of the Employee Benefits/Towers Watson Flexible benefits research 2014