Aon  ·  Flexible Benefits

What people value.
What the market offers.
Where to invest.

A focused flexible benefits view for Koch, Inc. — EMEA, across the industries Koch operates in.

Prepared by Aon  ·  Draft for discussion

I

What employees actually value.

Measured employee sentiment — not assumptions about what people want.

Aon Employee Sentiment Study 2025 · 9,202 employees, 23 geographies, surveyed August 2024
Top five valued benefits · by market

One package cannot be right in four markets.

Global
Netherlands
Germany
United Kingdom
Spain
01
Medical coverage
Paid time off
Paid time off
Paid time off
Paid time off
02
Paid time off
Retirement savings
Retirement savings
Retirement savings
Medical coverage
03
Work-life balance
Career development
Remote / flexible work
Work-life balance
Work-life balance
04
Retirement savings
Remote / flexible work
Work-life balance
Remote / flexible work
Retirement savings
05
Career development
Work-life balance
Life & disability insurance
Medical coverage
Career development

Paid time off is top-two in every market. Below that the lists diverge: medical coverage is second in Spain, fifth in the UK, and absent from the Dutch and German top five. Life and disability insurance is fifth in Germany and appears nowhere else. Highlighted cells mark where a market departs sharply from its neighbours.

Aon Employee Sentiment Study 2025 · Geographical Overviews
Personalised benefits · global

Seven in ten want the choice. Four in ten have it.

72%
say the ability to customise their benefits is important to them
31
point gap
41%
currently enjoy that level of personalisation

This gap is not a spending gap. Nothing in it requires a larger benefits budget — it requires that the existing budget be allocated by the person who receives it rather than on their behalf.

Aon Employee Sentiment Study 2025 · Executive Summary
Willingness to trade existing benefits for choice

Most employees would swap what they have for what they want.

Netherlands
61%
United Kingdom
57%
Spain
55%
Germany
34%
Global average
63%

Read this as the readiness signal. Where the figure is high, flex can be introduced as a straight reallocation of existing spend. Germany is the exception at 34 percent, and the German top five explains why: life and disability insurance ranks fifth there and nowhere else — a market that values security is slower to trade it away. Sequence Germany last, and lead with protection rather than with choice.

Aon Employee Sentiment Study 2025 · "would be willing to sacrifice existing benefits for a better choice of benefits"
Where to take action · by market

The shortfall is different in every market.

16%
Netherlands — disagree their employer gives them enough information about their benefits and choices
21%
Germany — disagree their employer is taking the necessary actions to protect and improve wellbeing
17%
United Kingdom — disagree their employer is taking the necessary actions on wellbeing
23%
Spain — disagree their employer gives them enough information about their benefits and choices
Not confident in
skills investment
8%
 
22%
 
27%
 
32%
Netherlands Germany United Kingdom Spain

The Netherlands has a communication problem rather than a provision problem: 16 per cent say they are not told enough, while only 8 per cent doubt their employer is investing in their skills — the lowest of the four by a wide margin. Spain carries both at once. A flex platform addresses these together, because the act of choosing is itself the communication.

Aon Employee Sentiment Study 2025 · Geographical Overviews
II

What the market actually offers.

Benefit prevalence across Koch's EMEA markets — what is standard, what is rare, and what is therefore differentiating.

Current employee benefits offered

Only two benefits are offered by a majority.

Medical coverage / health insurance
66.3%
Career development & training
52.6%
Work-life balance programmes
44.8%
Paid time off above statutory
40.2%
Life & disability insurance
33.5%
Remote and/or flexible work
31.8%
Flexible benefits — choose & change
28.0%
Emotional wellbeing support
23.0%
Defined benefit pension
19.2%
Defined contribution / savings plan
18.5%
Childcare & family support
16.2%
Financial education programmes
13.0%

Only five benefits are offered by more than a third of employers. In red are the five lines employees rank highest or ask for most — four of them sit below that line, and the exception is paid time off, the one benefit every market already ranks first. Flexible benefits itself is at 28 per cent: not yet standard, so still a differentiator.

Current Employee Benefits Offered · benchmark group: technology employers
What employees ask for  ·  what the market provides

The four widest gaps are all buyable.

Employees say employers should provide it
Employers actually offer it
Wellbeing
support
49%
23.0%
Retirement &
long-term saving
45%
18.5%
Financial
education
37%
13.0%
Childcare &
family support
36%
16.2%
Stated employee expectation Employer provision Bars share one scale, 0–50%

On all four lines employees ask for more than twice what the market provides — and none of the four is a large-ticket insurance purchase. Wellbeing support, financial education and family care are exactly the categories a flexible allowance can fund from existing spend, because they matter enormously to part of the workforce and not at all to the rest. Read the direction and the size of the divergence rather than subtracting: expectation and provision come from two studies with different bases. All four expectations are global figures. Childcare is the one that varies sharply by market — 16% in the Netherlands, 28% in the UK, 30% in Germany, 40% in Spain — so only Spain sits above the global line shown here. Read this bar as the EMEA picture, and the Dutch ask as the exception rather than the rule.

Expectations: Aon Employee Sentiment Study 2025 · Provision: Current Employee Benefits Offered, technology employers
III

Where to invest, EMEA.

Koch does not operate in one industry. Its EMEA workforce profiles differ sharply — and so should the benefits investment.

Top employee expectations · by market

What employees say employers should invest in.

Retirement & long-term saving

Leads in three of four markets
UK
44%
NL
42%
DE
39%
ES
39%

Wellbeing support

Highest single expectation anywhere
ES
50%
UK
43%
DE
39%
NL
29%

Childcare & family support

The widest spread of the three
ES
40%
DE
30%
UK
28%
NL
16%
NL Netherlands DE Germany UK United Kingdom ES Spain All bars share one scale, 0–50%

Childcare is a top-three ask in Germany, the UK and Spain, and half that level in the Netherlands — the one market of the four with substantial state provision. That single contrast is the argument against a uniform European package, made with employees' own words rather than with theory.

Aon Employee Sentiment Study 2025 · Top Employee Expectations, Geographical Overviews
Koch's EMEA operating footprint

Five workforce profiles, not one.

INVISTA

Chemicals & polymers

Manufacturing plants in the Netherlands, Germany and the UK. Shift-based, technical, safety-critical.

Georgia-Pacific

Building products

Packaging and materials operations. Largely operational and site-based.

Guardian Industries

Glass & materials

Facilities across Europe, the Middle East and Africa. Heavy manufacturing.

Molex

Electronics

Connectivity and components. Mixed engineering and production populations.

Infor

Software

Knowledge workforce, high mobility, benchmarked against technology employers rather than industrials.

Four of the five are shift-based or site-based populations, for whom time, protection and family care carry disproportionate weight. The fifth competes for talent against technology employers on an entirely different basis. The market data on the previous slide already varies by more than twenty points across these needs — before industry is taken into account at all.

Footprint from public sources · entities and headcount to be validated with Koch
The decision rule

Three tests every benefit investment should pass.

Test one

Employees value it

Evidenced in sentiment data, not assumed from what the organisation already offers. Established for four EMEA markets on slide three.

Test two

The market under-provides it

Established: everything below career development is offered by under a third of employers. Low prevalence means the spend buys differentiation, not parity.

Test three

It fits that workforce

A shift-based plant population and a software population pass and fail different tests entirely.

72% want the choice · 41% have it

Flexible benefits is what makes all three answerable at once, and keeps them answered. Employees self-select what they value; their choices become the prevalence and value data for the next cycle. The gap on slide four closes without the budget moving.

Aon Employee Sentiment Study 2025 · Current Employee Benefits Offered · Draft for discussion
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