This compares with 12% in 2011, showing an increase in the number of employers using salary sacrifice to structure their flex plans.

More than half of respondents (56%) offer a formal flexible benefits scheme, either in the traditional formal sense or via a structured salary sacrifice plan.

This is higher than the 45% of employers that did the same in 2011. This, coupled with the fact that 10% are considering introducing a scheme to their organisation reveals there is still a strong appetite for flexible benefits.

A further 2% of employers are in the process of designing a flexible benefits plan.

Just 5% of organisations have rejected the idea of flex and 6% have never considered introducing a scheme.

EB-FlexibleBenefitsResearch-Structure1-2014

Read more of the Employee Benefits/Towers Watson Flexible benefits research 2014