How much do mid-size companies pay for health care on behalf of their employees?
This doesn’t directly answer your question, but where I used to work, our pay stubs/HR portal indicated the amount paid by the employer and the amount paid by the employee. If you are trying to determine it for your company, the answer might already be in front of you. The national average percentage appears to be 19.4% according to 2005 US Commerce Dept data (source here, pdf, might have some other good stuff). So, if the employee earns $40K annually, the benefits might be $9,627. That’s a total employee cost of $49,627 with 80.6% going to salary/wages and 19.4% going to benefits. YMMV of course, but it’s probably a good starting point. I think you could just ask HR though.