A nice perk from a company would be to offer its employees to work part time, one month a year in a vacation office. An office / beach resort in the carribeans for example.
A strong case must be made for perks, as they are generally inferior to a higher salary.
There are strong reason to provide this perk though.
It’s not a benefit, the company just happens to have a paradisiac office. Hence, it is not taxable.
It costs less to the company than telecommuting arrangements, because they maintain an environment where coworkers are still interacting in person.
Psychologically, it can be a strong selling point for a company.