That's according to Fortune magazine. (Wegmans, a grocery chain, is #1.) In its January 24 issue, Fortune says: "The coffee behemoth is justly famous for its generous benefits. One example: Part-timers and their same-or opposite-sex partners receive comprehensive health coverage. Hypnotherapy? Covered. Naturopathy? Ditto." The magazine says AVERAGE ANNUAL PAY for salaried employees is $44,790; for hourly employees, it's $35,294. Starbucks ranks #11 on the best-places list when small and medium companies are included in the list.