You've got purely economic and non-economic issues in play. From a basic economic standpoint, the numbers in this case are either roughly $15,000 or $45,000 more that we've got to pay in premium (which is an increase from last year, which was an increase from the year before, and the year before, pretty much since Obamacare got enacted) or salary gross-up to the employees. As the business owner, like most, every personal asset that I own is pledged as security for bank loans (and rent as well, which would get accelerated for the remainder of the term if we went under). So my obvious personal interest is to pay down those loans as quickly as possible. So every dollar that I pay in increased premiums is a dollar less that I can pay down to get myself out from under the loan guaranties. There is no benefit to me (or the employees) from the increased premiums, but I'm the one who feels the economic effect, for something that I do not have to give them. And that is on top of the FLEX plan expenses, HSA expenses, having to adjust the books and tax returns, etc.
From a non-economic standpoint, do you know how many hours it takes to deal with this bullshit? Review the various plans, try to compare the different coverges in light of the premiums, determine how it affects the employees whether on single plans, or family plans, or single with kids. Those are basically wasted hours that add nothing at all to the bottom line or productivity of the business, but somebody has to deal with it. So it is eaither hire an admin person to deal with it (again, back to the economic sacrifice) or waste my own time dealing with it.