A national online survey of companies by Ceridian Employer Services found that free food and beverages, which is offered by 36% of surveyed companies, ranks fifth among the most frequently offered perks used to attract and retain employees. The top four and the percentage of companies offering them: casual dress, 82%; flexible hours, 60%; personas training and development, 49%; and entertainment and company product discounts, 40%. "The prospect of getting stock options and a bonus are still great ways to attract and retain the best employees," says Diane McNutt, director of human resources at Ceridian. "But it's nice to get a free donut in the morning, work it off at the company gym in the afternoon, and leave work early to pickup the kids. This is the kind of flexibility and care that wins the hearts and minds of employees today."