Based on a 2007 survey of 1,056 randomly selected Massachusetts firms, this paper presents findings on employers' attitudes about, knowledge of, and responses to recently enacted reform legislation.
A majority of Massachusetts employers agree that all employers bear some responsibility for providing health benefits. Firms not offering benefits should be required to pay a "fair share" contribution up to $295 annually per employee, and employers with 10 or fewer employees should not be exempt from this requirement. Only 24 percent of employers with 3–50 workers are familiar with the Connector purchasing pool. About 3 percent of Massachusetts small employers intend to drop coverage, similar to national figures.