A more realistic example is parking. If a company in a high demand downtown area offers discounted parking for all their employees, that can be seen as a benefi

A more realistic example is parking. If a company in a high demand downtown area offers discounted parking for all their employees, that can be seen as a benefit worth equivalent to what it would cost to park next door. Even for those that don’t drive to work. The benefit can be constrained to individuals, but then you usually get into fairness arguments and most people rather take the equivalent salary increase instead if given the option. Either way, it is not going to be fair. For this reason, most companies simply rather not offer free parking.