One of the images not generally associated in the public mind with the legal profession is that of a happy-go-lucky pleasure seeker.

Many far less flattering descriptions abound, but the popular stereotype of the corporate slave City lawyer chained to the desk, with potential leisure time taken up by all-night mega-mergers and back-breaking due diligence, seems to be on the way out.More and more, the big firms are realising that in today's climate of personal time, personal growth and personal awareness, simply offering employees a big pay packet is no longer enough: they want perks, benefits and - ideally - an on-site holistic masseuse and reflexologist.The Gazette surveyed the largest 30 law firms, to which half responded, and found benefits packages varied considerably, ranging from the basic season-ticket loan and pension plan to the more specialis ed, such as homeopathy, concierge services, on-site yoga classes and even corporate membership of the Disney Club (a proud boast by Lovells).All the firms which responded offer employees private healthcare, a pension scheme and a season-ticket loan, and almost all (92%) have either an in-house gym or corporate gym membership.Health appeared to be an important priority, with the obligatory private healthcare and gym membership joined by on-site GPs (39%), well woman/ man clinics (24%), dentists (15%) and physiotherapists (10%).In terms of mental health, three quarters of firms offer staff stress counselling sessions, slightly less than half (46%) have masseurs available and 39% offer yoga or alternative stress therapies.

The majority (83%) offer employees extra paternity or maternity leave, and three-quarters have in-house restaurants or shops.When it came to the burning issue of dress-down - with some recent research showing a movement back to more traditional wear - more than a third have a permanent dress-down policy, while another third have Firday dress-down.So, what is the reasoning behind this display of largesse? A genuine desire to cherish and reward their employees, or a cynical ploy to create a relaxed, self-contained world within office boundaries, thereby eliminating any need for fee-earners to leave their desks before midnight?'It's a bit of both, to be honest,' says Carol Smith, human resources (HR) manager for national firm Beachcroft Wansbroughs.

'From a cynical point of view, you have to offer these benefits because everyone else does, and it certainly reaps rewards from your point of view.

But at the same time, benefits create a real feel-good factor for the staff, and they become a talking point in the office, which helps build camaraderie and team spirit.'She gives private medical insurance as a prime example of a dual purpose perk: 'It gets the employee back into the office faster, which is obviously beneficial for us, but going private is also good for them, and they tend to be very grateful.''It cuts both ways,' says Alistair Gray, HR and quality director at Sheffield-based Irwin Mitchell.

'It's all about looking after your staff - if you come to this firm, you expect to work hard.

But at the same time, we don't want our employees to have a nervous breakdown at the age of 35, so we try to encourage a healthy work/life balance - apart from anything else, clients prefer to deal with someone who is a well-balanced individual, rather than a stressed out zombie.'Alistair Dawson, head of HR at City giant Clifford Chance, agrees with the two-fold aim of employee benefits.

'On one hand, you have the altruistic motives - any responsible employer should think how best to look after their employees.

To that end we offer, say, life insurance which employees themselves obviously will not benefit from, but we still think it important to provide, purely from an altruistic motive.'However, he admits that all is not sweetness and selflessness in the land of HR.

'You have to consider what will motivate your employees, what will make them fulfil their potential - our gym and swimming pool are popular for that reason.'And although the in-house evening catering, and the free taxis home after 9pm could be seen as 'recognising the demands made on people's lives, and making their lives as easy as possible', as Mr Dawson claims, they could also be viewed as encouraging a long-hours culture.This is a suggestion refuted by Robert Halton, HR director at DLA in Birmingham, a firm in the midst of re-vamping its benefi ts package to link in with its 'core values' - lifestyle, health, security, teamwork and career.'Time out of the office is almost as important as time spent in the office,' he says.

'It hugely increases productivity and motivation, and so our aim with these benefits is actively to encourage people to let go of work, become happier and more fulfilled in their total life, and become better employees as a result.'This may be very well, but when push comes to shove, and job offer comes to rival job offer, how much weight does the benefits package really punch with prospective employees?The signals appear to be mixed: one assistant at City firm Slaughter and May agreed that time out from the office, as Mr Halton maintained, is vital.

'And time out for me means proper time out - I'm happy to work hard, but when the work's done I want to leave the office and live my own life.

For example, I want to join a gym away from my office, and I want to go to a dry cleaners near where I live, rather than where I work, just to keep a proper balance in my life.'However, one assistant at City firm Allen & Overy admitted that perks were important to keep up appearances.

'There's a bit of one-upmanship,' she admitted.

'Lawyers from different firms do tend to compete over who has the best gym, or the biggest pool, or the most obliging concierge.'This is an attitude recognised by Andy Curtis, a recruitment consultant at leading City recruitment consultants Taylor Root.

'Without a doubt, benefits are important,' he says.

'But everything's in perspective - no rational lawyer would make a career decision based on whether he got a free mobile phone, for example, but if all things are equal between two firms, then a really impressive benefits package - particularly a good bonus scheme - can certainly swing it one way or the other.'It is this recruitment aspect that HR directors agree is vital.

'Perks are an important recruitment and retention tool,' says Mr Dawson.

'Good benefits attract individuals, and you always have to be aware of what your competitors are offering.'Beachcrofts' Ms Smith, while stressing that perks 'don't make up for the salary gap between City and big US firms', agrees that they do have an impact.

'Not having good perks is a problem - people expect certain things and you're seen as being mean if you don't provide them.'The practice of 'buying' and 'selling' holidays is proving increasingly popular with a number of firms, and it is easy to imagine the prospect of more days spent on a beach, rather than at a desk, being a big influence for young lawyers in choosing firms.So, in an ever more competitive, hard-working and driven legal environment, it seems that perks do matter.

However, the fact remains that the more benefits are on offer, the longer fee-earners will spend if not at their desk, then at least in the close vicinity.

And while this may not be particularly good for the average assistant's long-term mental health, the sight of a senior partner being given a holistic foot massage at his desk is surely good for a short-term laugh.