<p>I’m no tax expert, but I was under the impression that if an employer provided a benefit to only some employees, it was taxable and if was for all, it wasn’t. Are the meals free or inexpensive? The important point is they sound delicious. Many companies have cafeterias that are very reasonably priced and I would assume they are operating at or below cost, not as a profit center. The same could be said for company based gyms. In your example it seems to me it is Google deciding their employees are entitled to a first class lunch, not the employees themselves.</p>