They way it was laid out to me by my employer was as just such a perk. Is it a good perk? No. But that’s how they choose to look at it. Saves me about a hundred bucks every month, so it could be looked at as a tax free benefit of $1000/year or so. If one wanted to take such a point of view. Also fair to point out, I live in Canada, the land of nearly criminal mobile data rates, so that’s the major motivator for me. “Unlimited” free data.