I would say they are deductible since you provide them on site for the benefit of the employer and they are not given time to get their own meals ... see the rules :
https://www.irs.gov/pub/irs-pdf/i1040sc.pdf
However, business
meals are 100% deductible if the meals
are food or beverages provided by a restaurant and paid or incurred after December 31, 2020, and before January 1,
2023.
Business meal expenses.
You can deduct all or a percentage of the actual cost
of a meal if the following conditions are
met.
• The meal expense was an ordinary
and necessary expense in carrying on
your trade or business.
• The expense was not lavish or extravagant under the circumstances.
• You or your employee was present
at the meal.
