I'm also curious about #2 here: Some would certainly be offset by the new employer paid taxes... but my employer currently pays significantly more than the proposed tax in premiums now (of which I directly pay almost nothing). When I plug my numbers into http://berniecare.org for example, it says I'll pay $800 more. I know this is a very simplistic calculator, but it definitely seems like this plan would give some employers an opportunity to effectively cut salaries by a sizable chunk. Does anyone know if it has been studied or a transition like this has been observed before?