The Congressional Budget Office has determined that a mandate requiring employers to provide health insurance or pay a tax would lead to job losses, and that lower-wage workers would be the hardest hit.
“Requiring employers to offer health insurance—or pay a fee if they do not—is likely to reduce employment, although the effect would probably be small,” the CBO wrote. “Those who would most likely be affected are currently paid close to or at the minimum wage. They would be more vulnerable to job loss because their wages could not be lowered sufficiently to absorb the cost of health insurance (if their firm decides to offer) or the fee (if their firm does not) without bumping into the minimum wage.”
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