Theyre adding every single little thing that they can to reach that value. 401k matching, employer’s health insurance, vision, dental, paid time off, those are all big easy ones. But they probably have idiotic values for all the fine print benefits too. Think of free legal advice, financial advice, personal counseling, reimbursements for education opportunities, travel, uniform cleaning, etc etc.
Should it all add up to 100k and be boasted about? No… But of course they will anyway.