Tacking the would-be stipend onto base pay can remove the feeling of the benefit being provided at all. e.g. A: You get a salary and we also cover your gym me

Tacking the would-be stipend onto base pay can remove the feeling of the benefit being provided at all. e.g. A: You get a salary and we also cover your gym membership B: Your salary of $100k already includes a baked-in $50 a month for a gym That said, definitely agree the stipend shouldn't only be for employees who choose a coworking space. Provide $X for either office space, or home internet & office expenses