Retailers are reportedly in the front line of large employers in keeping down the costs of employee benefits.
The research was carried out in the US by Mercer Human Resource Consulting but reflects some of the issues prevalent in the UK marketplace.
Costs of benefits such as health insurance and pensions are rising faster than retailers can raise prices.
As a result, an increasing number of firms are relying solely on defined contribution pension plans rather than defined benefit plans.
And retailers are employing a full range of cost management measures, such as limiting the benefits health care plans pay out to keep premiums down.