By giving free lunch, employees have more than 30 minutes to actually take rest during the lunch time and that can really impact a person’s performance.
Everybody needs to eat everyday, including employees while at work. Employers and employees can both reap substantial tax benefits when the employer provides or pays for employee meals. The employer gets to deduct the cost of the meals as a business expense and the employees get a tax-free fringe benefit: free food.
Reducing employees stress on lunch will contribute to their best performance. Apart from the other benefits a company provides such as accommodation and transportation, they are all not a daily motivation but food is.