At my last company, I used chairs as a recruitment/retention tool. I gave each new employee up to $100 reimbursement to go purchase the chair that they preferred and submit a receipt. Since we were a small company, it was one less item that I had to procure, one less argument with the employee about what was a good, comfortable chair, and if the employee wanted more than $100 spent, they could chip in the difference.

It was a small thing to me, but it was huge to the employees to finally have a comfortable chair that they liked. The morale builder was worth way more than $100.