"Employer costs for health insurance viewed as a percentage of payroll also showed significant variation (Figure 3). In 2005, the median employer cost was 11 percent of payroll, but 25 percent of workers with access to health benefits had employer costs for health insurance that were equal to or less than 6.6 percent of their payroll costs and another 25 percent had employer costs for health insurance that were equal to or exceeded 16.5 percent of their payroll costs. Overall, the percentage of workers in jobs where employer costs for health insurance exceeded 10 percent of payroll rose from 38 percent to 56 percent between 1999 and 2005."