[2026 Latest Survey Report] What Benefits Does Generation Z Truly Want? Revealing the Rapidly Increasing "Third Wage Increase" and Food Support Reality Following the "Doubling" of the Tax Exemption Limit
Wao Corporation published a survey report on benefits aimed at retaining Gen Z employees. With the tax exemption limit for meal allowances rising to 7,500 yen in 2026, 'food support' is gaining attention as a 'third wage increase'.
📋 Article Processing Timeline
- 📰 Published: April 23, 2026 at 20:40
- 🔍 Collected: April 23, 2026 at 12:01
- 🤖 AI Analyzed: April 24, 2026 at 00:36 (12h 34m after Collected)
Wao Corporation (Headquarters: [Prefecture, City, Ward, Town, Village], Representative Director: [Representative Name]), which operates the bento delivery and installation-type company cafeteria service "Shoshoku DELI", has released the latest survey report aimed at corporate general affairs/HR personnel and management: "The 'Benefits Ranking' Generation Z and Young Employees Truly Want | Why 'Food Support' is the Strongest Retention Measure Now".
■ Background of the Survey Report Publication: Unstoppable "Lunch Inflation" and 2026 "Tax System Revision"
Due to prolonged price inflation, lunch costs for business people continue to rise, and "lunch refugees" and "eating alone" due to skipping or reducing lunch for savings have become social issues. Especially for Generation Z and young employees who will lead companies in the future, the impact on daily disposable income (real take-home pay) is severe.
On the other hand, 2026 marks a historical turning point for companies regarding "food benefits". For the first time in about 40 years, the tax-exempt limit for meal allowances was decided to be significantly raised from "3,500 yen per month" to "7,500 yen per month", leading to a rapid increase in companies establishing or expanding meal allowance systems as a **"third wage increase"** alternative to base pay raises.
In this report, we combined this social background with the latest survey data to unravel the optimal state of employee benefits to enhance the engagement of young employees.
■ Main Topics of the Report
This report article explains the following themes in detail using diagrams and data.
The Reality of the Benefits Ranking Desired by Young Employees
Why does "meal allowance" gather overwhelming support next to housing allowance? Analyzing the severe values of Generation Z, who emphasize "real take-home pay".
Understanding the "Third Wage Increase" Effect through Diagrams
How does the amount left on hand change between base up (cash payment) and meal allowance (payment in kind)? Explaining the mechanism to avoid tax burdens and maximize employee satisfaction.
The 2026 Problem: Responding to the Expansion of the Tax-Exempt Limit to "7,500 yen"
Key points and introduction requirements of the system revision that HR personnel must know right now.
From the "Showa Cafeteria" to the "Reiwa Shoshoku DELI"
The merits of "installation-type and delivery-type" company cafeterias with abundant choices and zero waiting time, which time-performance-oriented young people appreciate.
▼ You can read the full text of the survey report (article) here
[2026 Latest Survey] The 'Benefits Ranking' Generation Z and Young Employees Truly Want - Why 'Food Support' is the Strongest Retention Measure Now?
■ Comment from the Person in Charge
"In recruiting new graduates and preventing the turnover of young employees, it has become difficult to differentiate from other companies just by raising salaries. Having the company support 'lunch', which is consumed without fail every day, is the most effective investment that can be started tomorrow regardless of company size. We hope this report will help HR and general affairs personnel who are struggling to improve employees' motivation to work."
About "Shoshoku DELI"
"Shoshoku DELI" is a welfare service that utilizes empty space in the office to provide daily changing bento boxes through face-to-face sales by sales staff. While keeping down the burden of capital investment and inventory management, it improves the lunch environment for employees and contributes to creating a comfortable workplace.
Features
- A wide variety of menus with over 30 types daily, including Japanese, Western, Chinese, and limited-time items
- Labor-saving operation with resident sales staff (comprehensive support from ordering, sales to withdrawal)
- Can be introduced smoothly without the need for initial capital investment
- From 350 yen per meal (expected to improve satisfaction through the use of corporate subsidies)
"Shoshoku DELI" Service Site
About Wao Corporation
Wao Corporation is a company that plans and operates services that contribute to improving the well-being of employees and the institutional value of companies, mainly focusing on meal support for offices.
Through face-to-face bento provision and installation-type mechanisms, its strengths are ease of introduction, reduction of operational load, and experience design leading to continuous use.
Main Businesses
- Bento-specialized company cafeteria service "Shoshoku DELI"
- Bento delivery site for corporations and organizations "Obento DELI"
- Takeout-specialized food court "Yatai DELI"
- Hors d'oeuvres and catering comprehensive site "Hakobu Catering"
Company Profile
Trade Name: Wao Corporation
Representative: Akira Uratani, President and Representative Director
Location: 11F Shibuya 363 Shimizu Building, 3-6-3 Shibuya, Shibuya-ku, Tokyo 150-0002
Established: September 2003
Business Description: Planning, operation, and sales of "Shoshoku DELI", "Obento DELI", "Yatai DELI", "Hakobu Catering"
Capital: 100 million yen
Website: Wao Corporation
■ Background of the Survey Report Publication: Unstoppable "Lunch Inflation" and 2026 "Tax System Revision"
Due to prolonged price inflation, lunch costs for business people continue to rise, and "lunch refugees" and "eating alone" due to skipping or reducing lunch for savings have become social issues. Especially for Generation Z and young employees who will lead companies in the future, the impact on daily disposable income (real take-home pay) is severe.
On the other hand, 2026 marks a historical turning point for companies regarding "food benefits". For the first time in about 40 years, the tax-exempt limit for meal allowances was decided to be significantly raised from "3,500 yen per month" to "7,500 yen per month", leading to a rapid increase in companies establishing or expanding meal allowance systems as a **"third wage increase"** alternative to base pay raises.
In this report, we combined this social background with the latest survey data to unravel the optimal state of employee benefits to enhance the engagement of young employees.
■ Main Topics of the Report
This report article explains the following themes in detail using diagrams and data.
The Reality of the Benefits Ranking Desired by Young Employees
Why does "meal allowance" gather overwhelming support next to housing allowance? Analyzing the severe values of Generation Z, who emphasize "real take-home pay".
Understanding the "Third Wage Increase" Effect through Diagrams
How does the amount left on hand change between base up (cash payment) and meal allowance (payment in kind)? Explaining the mechanism to avoid tax burdens and maximize employee satisfaction.
The 2026 Problem: Responding to the Expansion of the Tax-Exempt Limit to "7,500 yen"
Key points and introduction requirements of the system revision that HR personnel must know right now.
From the "Showa Cafeteria" to the "Reiwa Shoshoku DELI"
The merits of "installation-type and delivery-type" company cafeterias with abundant choices and zero waiting time, which time-performance-oriented young people appreciate.
▼ You can read the full text of the survey report (article) here
[2026 Latest Survey] The 'Benefits Ranking' Generation Z and Young Employees Truly Want - Why 'Food Support' is the Strongest Retention Measure Now?
■ Comment from the Person in Charge
"In recruiting new graduates and preventing the turnover of young employees, it has become difficult to differentiate from other companies just by raising salaries. Having the company support 'lunch', which is consumed without fail every day, is the most effective investment that can be started tomorrow regardless of company size. We hope this report will help HR and general affairs personnel who are struggling to improve employees' motivation to work."
About "Shoshoku DELI"
"Shoshoku DELI" is a welfare service that utilizes empty space in the office to provide daily changing bento boxes through face-to-face sales by sales staff. While keeping down the burden of capital investment and inventory management, it improves the lunch environment for employees and contributes to creating a comfortable workplace.
Features
- A wide variety of menus with over 30 types daily, including Japanese, Western, Chinese, and limited-time items
- Labor-saving operation with resident sales staff (comprehensive support from ordering, sales to withdrawal)
- Can be introduced smoothly without the need for initial capital investment
- From 350 yen per meal (expected to improve satisfaction through the use of corporate subsidies)
"Shoshoku DELI" Service Site
About Wao Corporation
Wao Corporation is a company that plans and operates services that contribute to improving the well-being of employees and the institutional value of companies, mainly focusing on meal support for offices.
Through face-to-face bento provision and installation-type mechanisms, its strengths are ease of introduction, reduction of operational load, and experience design leading to continuous use.
Main Businesses
- Bento-specialized company cafeteria service "Shoshoku DELI"
- Bento delivery site for corporations and organizations "Obento DELI"
- Takeout-specialized food court "Yatai DELI"
- Hors d'oeuvres and catering comprehensive site "Hakobu Catering"
Company Profile
Trade Name: Wao Corporation
Representative: Akira Uratani, President and Representative Director
Location: 11F Shibuya 363 Shimizu Building, 3-6-3 Shibuya, Shibuya-ku, Tokyo 150-0002
Established: September 2003
Business Description: Planning, operation, and sales of "Shoshoku DELI", "Obento DELI", "Yatai DELI", "Hakobu Catering"
Capital: 100 million yen
Website: Wao Corporation