Earlier quoted context omitted.
>>Very few companies have on-site gyms, snacks and child care. I'm not seeing your point here? it IS still a sellers market, and companies do pay for those things. So its still a savings for them. As for a 'drop in the bucket', I've seen companies try to save money by buying cheaper pens. So I'm sure cheaper rents, utilities, perks, etc. will be considered... edit: grammar
Generally companies are replacing office perks with WFH perks, like furniture stipends or paying for employee's individual gym memberships.
They still save on janitorial, security, utilities, rent, etc.
So I fail to see how companies don't save money. And from what I've seen, companies will consider anything that saves them money...