Competition for professionals and executives motivated companies to redesign their compensation systems variable compensation system after the crisis is largely over, deal with the rediscovery of the cafeteria are companies increasingly with the optimization of their compensation systems. There are variable compensation possibilities in the foreground. In this context, the one or the other HR managers or Works Council remembers to the late 1980s. Here there were first attempts of the institution of so-called “cafeteria systems”. This article something refreshes the knowledge and deals with the questions: How does a cafeteria system work? Which products are suitable today for a cafeteria system? How can a certainty of the cafeteria be guaranteed system? How can the Verwaltungs(Mehr)Aufwand for cafeteria systems reduce or avoid? How does a cafeteria system work? To sum up a cafeteria system works like this: you get certain groups of employees to the without due “” “Pay extra on top” the employer provides these services in a catalogue / a menu “together similar to the modern payback system”this selection catalogue of services contains also the minimum requirements”, to provide that the employee for the redemption or in what time frame, or when they are available. What payment modules are suitable for a modern cafeteria system? Some payment modules of yesteryear”attract today the cat behind the stove before it whether on staff or on employers. Among other things the employer loans tickets include or cultural events”. In both cases the tax measure scheme has impacted so negatively to the financial benefit of the original, they simply lost on appeal. Not to mention the additional administrative burden. The specialists and executives in mind, are from today’s perspective, excellent following payment modules for inclusion in the cafeteria offer: recovery aid (as an alternative or to complement the holiday money), pursuant 40 paragraph 2 S 2 EStG; R 40.2 LStR 2008.