A business owner ihas offered free lunches if employees work through their lunch hour and has provided a living wage base salary and job security to his employees. Given these two needs are met by the owner, the employees would be predicted to be at what level of Maslow's need hierarchy?

Maslow's hierarchy of needs theory advocates that every human has few needs which are essential to motivate them to do work, if one need is fulfilled he will go for the next one. He identified 5 categories of needs:

Basic needs: which includes shelter, pay, food.
Safety needs: which includes job security, safe working conditions.
Belonging/Social needs: which includes affection, and healthy relationships with coworkers.
Self Esteem needs: which includes self respect, status, designation.
Self Actualization: Growth, advancement and creativity.

Back to question:

As employees have a surviving pay which fulfills the basic needs, and also have a job security which covers for safety needs.

It can be assumed that owner is trying to create a sense of unity or togetherness by giving away free lunches. This relates to the 3rd need of a person which is sense of belonging he wants to have a sort of affection for his coworkers.