If you want to know what is employee benefit trust?, fundamentally it's a legal structure in which a company establishes a trust to hold assets for the benefit of its employees. This trust can hold assets or shares used to offer benefits such as bonuses, share-based schemes, pensions, or other incentives. The trust is administered by trustees who make sure the benefits are paid out as agreed. Knowing what an employee benefit trust is allows employees to recognise how employers provide retirement security and other incentives.