Well, that sounds like an obvious thing the company should care about. It has been offered to employees and lowly workers since 50 or even 100 years ago...

>where the employee eats during the day (cafeterias)

Any place where people spend 1/3 of their day or more has cafeterias. Even court houses and public government offices in most countries. Obviously a company would HAVE a cafeteria. What else would be going on, have employees take a walk around every time they wanted a soda or snack? Especially in places like some US cities, where you need to drive for 5 or 10 minutes of suburban sprawl to find some food choices.

>if the employee is fit and healthy (gyms, wellness centers)

Again, that's for the employee. Who is sitting 8+ hours straight on some desk coding or doing office work, and needs some exercise for their health.

Daycare, on the other hand, is not for the employee, it's for their family members.