I find that it is highly dependent on your target employees. For example, if you are a recent college grad and intend to employ recent college grads, you can probably get by without health insurance. However, if you are older and/or have a family and intend to employ people who also are older and/or have a family those people will expect at least partially subsidized health insurance from the company.

And the costs of health insurance are relative to the size of the group you insure. The larger company you work for, the less expensive and more comprehensive the health insurance is likely to be. For small companies with few employees you will pay a lot for health insurance.