Staff claim the company gave them details of a "rice allowance" they could claim as part of the transfer to IBM, company's service partner in the Philippines.
Peter Arkell, managing director Asia for recruitment firm Swann Global, said the Coca-Cola allowance showed the company was having trouble retaining and attracting staff to China.
The EIU first began ranking cities to test whether or not companies should pay staff a hardship allowance if they make employees relocate to a different country.