Ben, the answer to your question is pretty simple. Companies will have set the cost employees will have to contribute for a company plan - the cost has to be the same, regardless of pay scale. When you have a wide range of incomes (executives vs. janitors), picking the right cost becomes quite difficult. Pick a low cost that is appropriate for the lower incomes and the business ends up paying a huge portion of the premium cost, even for those employees that could afford to pay more. Pick a higher cost and the lower income employees can probably qualify for a subsidy and obtain the insurance for less money on the exchange - resulting in a $3,000 penalty to the business. It's a no win situation. Of course, it's hard to know if this is still what businesses will be facing because they never finished writing the rules. Thankfully, they postponed implementation. However, I suspect that a year from now we'll still be looking at many of the same questions/problems.