[JohnFen]

It certainly counts as part of the compensation package.

That said, it's compensation employees accepted with conditions in its use, and to intentionally violate those conditions is not ethically supportable.

[s1artibartfast]

I don't think they do, at least for tax purposes. Some have suggested this is one reason companies are sensitive around the topic.

Work meals are not W-2 taxable compensation if they meet several conditions, such as being consumed outside normal working hours and on premises.

A gift card to buy food or whatever you want is w-2 taxable income. A meal voucher so people can eat while working late is not.

https://www.henssler.com/employer-provided-meals-are-they-ta...