Purpose – The purpose of the paper is to show the directions of changes in the area of the most popular and most desirable benefits. The types and functions of non-wage benefits are presented, granted to employees by enterprises in order to increase motivation and involvement in the performance of their tasks. Companies make use of a vast range of non-wage benefits of different impact. Research methodology – The paper uses a critical analysis of the reference materials and analysis of empirical data obtained as a result of surveys conducted each year by Sedlak & Sedlak. Results – The analysis of survey data showed that the most popular benefits are: primary and special health care, professional training and courses, gym and fitness club passes, use of business phones for private purposes and life insurance. While the most desirable additional benefits among employees include an extended medical package, a company car for private use and flexible working hours. Originality/value – Recognising the most popular and most desirable benefits makes it easier for enterprises to select them, particularly since the employees’ preferences change over time. This is extremely important for companies because benefits allow them to improve employees’ commitment and increase their motivation to work. The Y generation is entering the labour market and employers must consider their expectations when designing benefit packages.