Vested Benefit

Not all employees get the matching 401(k) contribution. Nor do they get the benefit of dental insurance. Nor vision. Nor a 3-week vacation instead of 2. They get the first after being an employee in good standing for a year; they get the second after 3 years; they get the rest after 5 years. They essentially "vest" into winning these benefits by remaining loyal employees for long durations of time.

Not everything just appears "free," like the best things in life. Which are free. But...taxable.