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T
he percentage of small companies offering health insurance declined dramatically over the last three decades as care costs jumped and other options emerged. However, some employers want to provide it despite the expense because they say the benefit makes attracting and retaining employers easier.T
he percentage of employers with 25 to 99 workers offering healthcare fell to 77% in 2023 from 81% in 1996, according to the Employee Benefit Research Institute (EBRI).I
t decreased to 52% from 65% among employers with 10 to 24 employees, and to 23% from 34% among employers with fewer than 10 employees.T
he decline in coverage among small