Nowadays, the employee motivation is a real challenge for the employers: they need to know what their employees want, what they need and after this – they must meet the need given. This is a hard process, which requires attention and dedication, as it involves costs, their control in terms of accounting and taxation. In this article there were identified some motivational benefits for employees, their accounting record and fiscal subordination. Both monetary and non-monetary benefits were analyzed, observing the basic rules to which they are subject. Analyzing the fiscal code, the labor code and other normative acts, it was possible to delimit characteristics specific to each type of benefit agreement, as a result, it was concluded on the complexity of these forms of employee encouragement. It was found that the expenses with the employees represent some necessary, useful expenses, which contribute to the well-being and the maintenance of the harmonious relations in the entity and to its progress.