For the second year running, SAS heads the Fortune list of 100 Best Companies to Work For. Google is also high on the list at number 4 but Microsoft is now well down the list at number 72.  

Companies that are rich in employment opportunities for developers are well represented in Fortune Magazine's 2011 list of the 100 Best Companies to Work For, with motivational factors being important in determining the rankings.

For the second year running, SAS heads the Fortune list of 100 Best Companies to Work For and this is attributed to "epic" perks including on-site healthcare, high quality childcare, car cleaning, a beauty salon and a 66,000-square-foot gym; and employee relations. A manager is quoted as saying:

Google has maintained its number 4 slot and is seen as having good perks including free food and laundry and for having given every payee a 10% pay hike.

NetApp now comes in at number 5, having risen from 7, possibly due to a generous bonuses. Next, at  6 is Zappos.com, now part of the Amazon.com family, the online shoe retailer that enjoys a "quirky, happy culture" with free lunches and a full-time life coach.

At number 10 we have the fifth software-related company - Dreamworks - where employees can benefit from free breakfast and lunch, movie screenings, afternoon yoga, on-campus art classes and monthly parties.

Many other IT companies are in the list but larger companies have typically lost ground.

For example, Cisco is now at 20, down from 16, Microsoft is now well down the list going from 51 to 72 and Accenture, previously at 84 is now at 99. Bucking this trend is Intel which was at 98 and now is at 51 in expectation of creating thousands of jobs in the next three years. 

Salesforce, which is at 52 in terms of best to work for, comes top of the Big Pay list with average annual pay of $318,323.

Further reading:

100 Best Companies to Work For

Software Engineer rated America's best job of 2011