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I think it makes sense to give some of the cost to businesses because they also create some of the cost. For example, in the US you have to pay unemployment tax based off of your business' turnover. If you hire and fire a lot of people, you cause more unemployment, so you have to pay more taxes to cover your societal cost. It makes sense.

The key point is that it's just a tax. The government should still be the one doing unemployment, although they're not, but that would be the ideal.

So maybe if you have, say, a dangerous business you pay more healthcare tax or something. That could work instead of letting companies provide health insurance.