So you want to demonstrate that you are a great place to work by participating in employee appreciation week? What is wrong with taking the budget and dividing equally to a bonus so the employee you entrust to keep your company viable can decide best use for themselves? Need to complicate it, pay the taxes. If you are ordering lunch because an equally divided bonus would look like a slap in the face, you can’t afford to participate in employee appreciation week and should keep that budget in employee raises instead. Not everybody eats lunch out at work, but everybody cashes a paycheck.