If an employer cannot offer you more money, what is the next best benefit?

Paid time off. It's the gift that keeps on giving. You'll accrue extra hours of time off, such as leave, vacation, or PTO. Hopefully your job will allow you to use the time off to good advantage, but if not you'll get paid for it when you change jobs in most states. Of course, your employer may offer to buy back some of your accrued vacation at some point. All good things.

Next best is education and training benefits. Employer-paid education and training is also the gift that keeps on giving because the knowledge and skills are portable.

Finally, in todays world, paying off some or all of an employee's college loans would be a great benefit.

Shannon Arroyo More paid time off. Company Car could be good. Some sort of educational benefit or a cost share in a degree or certification along with PTO to attend/study.

In larger companies, like publicly traded companies, there may Be stock option or equity sharing.

Perhaps a professional sabbatical.

Is there a particular context for the question?

As long as there is good health coverage and the job can challenge me and not make it so I am dreading heading into work every morning, and as long as the pay that is offered is enough to feed/house my family.......