Employer: Large employer

10,000 employees, $750M payroll, 80% enrolled at about $15,500 employer share.

Result

+$67,768,750

#	Step	Arithmetic	Value
1	Annual payroll		$750,000,000
2	Health premiums paid before		$124,000,000
3	Payroll above the $250,000 exemption payrollExemption	max(0, $750,000,000 − $250,000)	$749,750,000
4	Health payroll tax at 7.5% employerTaxRate		$56,231,250
5	Change (positive = employer saves)	$124,000,000 − $56,231,250	$67,768,750

Input	Kind	Value
Payroll exempt per employer	policy, high confidence	$250,000
Employer health payroll tax rate	policy, high confidence	7.5%

Trade-off: Saves about 9% of payroll; also exits benefits administration.