Among small employers, 40 percent do not provide health insurance.

The increase was 15.6 percent for small employers with fewer than 300 workers.

There is also a change to the additional amount small employers get back.

But even smaller employers have been able to slow costs.

For small employers with slightly higher or lower numbers, large claims will have a significant impact.

This is often known as the small employers' compensation rate.

The survey classified small employers as those with 10 to 499 workers.

In general, the credit is available to small employers that pay at least half the cost of single coverage for their employees.

Small employers are fighting back hard because many fear a mandate will drive them out of business.

The primary barrier for very small employers appears to be price.