The point is that once you make it revenue neutral, most companies would rather pay it out to an employee rather than pay it out to the government. Yes, there

The point is that once you make it revenue neutral, most companies would rather pay it out to an employee rather than pay it out to the government. Yes, there would likely be a few obtuse companies (maybe make paying it to the government 10% more expensive than paying it directly to the company), but most would simply grant their existing benefits directly to the employee once they couldn't make any money off of not doing so.