Im not sure I see the link between an employers competency and their decision not to offer insurance as part of their employment offer. But, as we all know, employers with 50+ employees are required to offer minimum affordable coverage or be subject to a $2,000 fine (first 30 employees free). Of course if they offer coverage less than the MV floor, they need to pay a $3000 fine. And if they offer coverage thats too expensive, it too gets taxed (the infamous cadillac tax, which BTW discriminates against the sick, but thats for another day). So they have to offer and iof they offer too lean a plan or too rich a plan, they pay. Makes perfect sense right?
Given that wage inflation grows less than medical inflation over the past 30 years, most competent employers will quickly do the math to see of making their employees "whole" and indexed to normal wage growth is better than keeping coverage. With GI on the horizon, the hurdles to buy coverage are now gone. How many employers will do this? We will soon see (actually, we may need to wait another year to see). I speak to employers every day who want out and are looking closely at this.
Obama has actually argued that more employers will actually offer coverage b/c of the group tax credits and the wonderful SHOP. THis hasn't happened. Lets remember, if employers drop, subsidies go up and the "budget neutral" ACA implodes....