Employer: Small business, offers coverage

15 employees, $750k payroll, 10 enrolled at about $15k employer share each.

Result

+$112,500

#	Step	Arithmetic	Value
1	Annual payroll		$750,000
2	Health premiums paid before		$150,000
3	Payroll above the $250,000 exemption payrollExemption	max(0, $750,000 − $250,000)	$500,000
4	Health payroll tax at 7.5% employerTaxRate		$37,500
5	Change (positive = employer saves)	$150,000 − $37,500	$112,500

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 heavily and must pass savings to wages for 3 years.