In order to compete for talent, large companies have to provide additional benefits than just health insurance. Smaller companies usually offer these benefits without cost to the company by having the employees pay for 100% of the premium. By leveraging the ‘group’ an employer can negotiate rates with insurance providers that will be much less than if the employee went on her own.
These benefits can be strong attraction and retention features, but they can be outweighed by the administration costs, especially with smaller groups.
Internet information on this topic is crowded by insurance providers and organizations that post their programs on-line.