in australia, we call this fringe benefits tax and it’s paid by the employer. it tends to lead to employers giving less of these benefits, which was the point: it raises salary by a reasonably comenceate amount so employees receive actual wages rather than benefits that they have no choice over

interesting side effect is that there’s some FBT stuff that doesn’t apply to charities, so you can do a thing called “salary sacrifice” (which is a well known, approved by the govt thing) where you pay some of your pre-tax salary thereby reducing your taxable income, but the charity doesn’t have to pay FBT. it’s a cheap way of providing charities with ways of incentivising their employees to stay

if you’re interested:

https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax

I took "treating work benefits such as employer-provided transportation, free food and on-site gyms as a new source of taxable income" as this will be taxed on the employer side because these things don't come out of person's paycheck, directly. The company supplies it as an incentive to work there.