Comparing the Employer Requirements in the Congressional Health Proposals Ken Jacobs, UC Berkeley Center for Labor Research and Education Requiring employers to provide health care coverage or contribute to its cost is essential if Congress seeks to encourage employers to continue to offer health insurance under the proposed reforms. An employer requirement: • Levels the playing field between employers; • Reduces the incentive for employers to drop coverage and shift costs onto the public (“crowd-out.”); • Provides revenue to pay for the coverage expansion.