I knew Google and Virgin allows employees to nap during the work time, if preferred. They have "Sleeping Pods". Here are few:

http://www.inc.com/zoe-henry/google-uber-and-other-companies...

https://www.virgin.com/entrepreneur/are-sleeping-pods-about-...

I would assume that most companies that work remotely are flexible enough that you can squeeze a nap in.

(Waiting for the upcoming napjobs.io)

napjobs.io RFLAMO.. Me too, waiting ;)

I just take a shorter lunch and do the nap on my desk.

Any company with a work-from-home policy.