I do something similiar. Each month, those who meet my "full time" requirements of 32 hours or more, get an extra $xxx.xx in their pay check to use for 'health costs'. I do not buy them insurance as 1. it would break me at $300-500 per person per month, and 2. all of them have insurance through their spouse or other arrangements and all of their children are covered too. The extra $ is a lot less for me to pay but it seems to be utilized better as they can use it however they want, ie, deductables, copays, glasses, dental, or even routine bills since no one will ever hold them to the fact that it wasn't used for health care. I just have to state that I give it as a Health care benefit in my employee manual to be fair to all. Dianna Tolen, M.D. Kids First Pediatric Care Canfield, Ohio