The mixed remuneration model combines two formulas: a profit base that finances the company and, on it, a flexible compensation plan that each employee pays a portion of their gross salary. The company controls the cost because it decides the size of the base; the employee retains the ability to choose above it.
In this guide we see what it exactly is, how it works with a complete numerical example, what products it supports, when it is not advisable and how to implement it.
If you’re still deciding between formulas, start with our guide. social benefits for employees.
It is a compensation system that combines social benefits funded by the company with a flexible compensation plan funded by the employee.. It is not a third formula: it is the sum of the two existing formulas, applied simultaneously to the same products.
The logic is simple. Social benefits have the problem that they cost the company money and are the same for everyone. Flexible compensation costs the company nothing, but it comes out of the employee’s pocket and not everyone’s profile benefits from it equally. The mixed model covers both shortcomings: a guaranteed portion for the entire workforce, and a customizable portion on top.
(Note: In this article, «mixed» refers to the remuneration model. It should not be confused with mixed economy, mixed shift, or mixed training contract, which are different concepts.)
The two formulas that make it up are developed in difference between employee benefits and flexible remuneration.
The best way to understand it is with a specific case. Ana earns 30,000 € gross per year and its marginal type of IRPF is 30%.
What the company brings
The company offers him a 5 € restaurant card per working day. About 220 working days per year:
Ana receives 1,100 € in purchasing power that does not come from the payroll.
What Ana brings
In addition, Ana decides to allocate part of her gross salary to two products:
Those 3,300 € come out of his gross salary, so They stop paying taxes. With a marginal rate of 30%, the savings are 990 € per year.
The €3,300 is also well below the legal limit: €9,000 would be 30% of your gross salary.
The combined result
And here is the key to the model. To give Ana those same €2,090 through a salary increase, the company would have to raise their gross salary by about €2,990 — because the increase would be subject to tax. With the mixed model, it achieves the same perceived effect as with 1,100 € in cost.
Illustrative example. The marginal type varies according to the autonomous community, the income level, and the personal situation of each worker. The comparison with the equivalent salary increase considers only the effect of the IRPF. You can calculate the specific case of your workforce in our savings calculator.
The same products work in both parts of the model. What changes is who pays for them:
The usual combination is subsidizing the most cross-cutting use product —usually the restaurant card, which serves the entire staff—and leave the flexible catalog for those that depend on personal circumstances.
The exemption limits for each product are listed in the guide to employee benefits.
It is not the right formula in all cases. There are three situations where it is advisable to reconsider it:
Four steps: define the amount of the subsidized part, choose which product is subsidized, open the flexible catalog, and communicate it in euros.
It is a budgetary decision. It is advisable to express it by employee and year, not as a percentage, so that the cost is predictable. A modest but universal amount works better than a high one for a few.
The criterion is the transversality: the product that serves the largest number of people. Daily food is usually the most universal; daycare is the least.
On this basis, the products that each employee can purchase from their salary are made available. The broader the catalog, the greater the adoption, but also the management burden. A platform like Edenred Flex automates the operation.
It is the step that is most neglected. The employee needs to see their specific figure, Not a percentage or an explanation of the mechanism. A personalized example in the launch communication multiplies adoption.
The mixed model works because Share the effortThe company guarantees a base for everyone and the employee decides above it. With a contained investment, the received remuneration rises considerably more than the cost.
If you want to assess whether it fits your company, you can learn more about us. mixed model or Contact us.
Professional with extensive experience in Human Resources and client management, specialising in optimising the employee value proposition and developing strategic business relationships.
Throughout her career, she has built a profile that combines a solid foundation in talent management, compensation, and employee relations, with a clear customer and business orientation. Her experience allows her to deeply understand the needs of organisations and align them with solutions that directly impact employee well-being, retention, and engagement.
