They are not, if they are meant to make you work harder. Eg. if you have free food/coffee at work, and you eat in, then you have more time to do work/more prod

They are not, if they are meant to make you work harder. Eg. if you have free food/coffee at work, and you eat in, then you have more time to do work/more productive. If your team decides to have an "offsite" at a restaurant/event, should that be taxed as well? It just goes through a slippery slope that you view anything that a company provides as taxable. I think it would be a very short sighted decission to squeeze few dollars on the short term, for long term loss on overall productivity.