Perks defined
100% Health Care: Companies that pay 100% of an employee's health-care premium.

Onsite child care: Companies that provide an on-site child care center. (Note: Plante & Moran offers on-site child care only during tax season.)

Telecommuting: Companies that allow employees to telecommute or work at home as a regular work arrangement (i.e., where employees telecommute or work from home at least 20% of their time).

Job sharing: Companies that offer employees a job sharing program (e.g., two people share one job).

Compressed workweek: Companies that offer employees compressed workweeks (e.g., work four 10-hour days and take Fridays off) on a year-round, regular basis.

Fully paid sabbaticals: Companies that offer fully paid sabbaticals. (Note: Deloitte offers unpaid 4-week sabbaticals, and partially paid ones for up to 6 months. KPMG offers partially paid (20% pay) sabbaticals.)

Onsite gym: Companies that have an on-site fitness center.

Gym discounts: Companies that subsidize off-site fitness center memberships. (Note: Perkins Coie doesn't provide this benefit at all locations.)

Gay-friendly benefits: Companies that offer domestic partner benefits for same-sex couples (where permitted by law). (Note: Stew Leonard's offers domestic partners benefits to all same sex couples who are married. J.M. Smucker began offering domestic partner benefits to same-sex couples on Jan. 1, 2011. Chesapeake Energy added domestic partner benefits coverage for 2011.)

Gay-friendly policy: Companies that have a written non-discrimination policy that includes sexual orientation.

How we pick the 100 Best Companies

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Southern Ohio Medical Center $490,647
Bingham McCutchen $228,851
Alston & Bird $201,233
Zappos.com 70%
Salesforce.com 39%
Rackspace Hosting 37%
California 18
Texas 11
New York 10
To pick the 100 Best Companies to Work For, Fortune partners with the Great Place to Work Institute to conduct the most extensive employee survey in corporate America; 280 firms participated in this year's survey. More
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