[killion]

In that case it's very simple for the company paying but much more work for the employee since they are the ones responsible for taxes. It's not necessarily a bad thing, but I've found many employees don't want to do it. They need to make sure they are either paying their estimated taxes quarterly or be saving a significant portion of their income.

That also doesn't address that it is significantly cheaper for group health insurance in the US vs. individual. As a company I can be paying $400/mo vs. the employee who would be paying $2K for similar coverage.