Unless I'm not getting what you're saying, they did. Employers, in the US at least, started including health insurance during WWII. Because of the government ne

Unless I'm not getting what you're saying, they did. Employers, in the US at least, started including health insurance during WWII. Because of the government needing to exert some control on the effective labor force, they government set a maximum amount a company could pay. Because of this, companies needed to find additional benefits, non-monetary, to give to employees, both to keep and attract employees. So, they started to offer medical insurance. Well, it stuck and medical insurance has been tied to employment ever since. But, that incentive has long-since been removed from the books and employers can now happily pay as much as they can afford. As for other incentives, I don't know of any incentives offered to employers that offer insurance, at least until recently. The current incentive is a fine, if they are meet the criteria and don't offer insurance. Other than that, a perverse incentive that does exactly opposite of what you're asking, there is nothing else. I suppose you could be referring to the employer not being taxed on money spent on insuring their employes, but taxes are based on profits and the personnel expenses are not on that side of the ledger. There's no incentive, the money just isn't taxed because we tax profit, not revenue.