"Zero", at one company I worked at. As they tried to argue when, a year or so after going public, they took it away. Ironically, they were very big into prese

"Zero", at one company I worked at. As they tried to argue when, a year or so after going public, they took it away. Ironically, they were very big into presenting "total compensation" as a larger-than-your-salary number to wave around demonstrating just how much they were giving you. Funny when "free lunch" was not part of that, because it better aided their (pretty weak) argument. Remember, TANSTAAFL. P.S. I do take others' points, e.g. that it is advantageous to structure and argue in a manner that has tax benefits.