Yes they are, but that works in your favor as an employer or boss. A box of leftover marketing swag goes a long way when you're not allowed to offer raises or bonuses. When we briefly stopped free sodas in our office, I said I'd just pay for them myself our of my own pocket but my boss reamed me out. That's the same boss that invited our whole department and more out to lunch then asked for 20 separate checks. I still kick myself for not just picking up everyone's check that day, but I think she would have fired me on the spot. She was gone within a year.