Are services provided to Google employees taxed as income or in any way?
These services and other employee perks are referred to as fringe benefits. An employee "fringe benefit" is a form of pay other than money for the   performance of services by employees. Any fringe benefit provided to   an employee is taxable income for that person unless the tax law   specifically excludes it from taxation. One example of taxable fringe benefit is award/prize money (to prevent someone from "winning" most of their salary tax-free.) Cash awards are taxable unless given to charity.   Non-cash awards are taxable unless nominal in value or given to   charity. A less intuitive example is clothing. Clothing given to employees that is suitable for street wear   is a taxable fringe benefit. Your example possibly fits under de minims (low-cost) fringe benefits such as low-value birthday or holiday    gifts, event tickets, traditional awards (such as a retirement gift),   other special occasion gifts, and coffee and soft drinks working condition fringe benefits--that is, property and services   provided to an employee so that the employee can perform his or her   job. Note that "cafeteria plans" in the source don't refer to cafeteria but allow employee choice between benefit options available.