According to the 2014 HR@Moore Survey of Chief HR Officers by the Darla Moore School of Business at the University of South Carolina, 78% of respondents indicated their health insurance costs have risen (by an average of 7.73%), and 37% reported their labor costs have increased (by an average of 5.6%) as a direct consequence of the Patient Protection and Affordable Care Act (ACA).
Companies have sought to mitigate the increased cost by pushing cost and responsibility to employees, as 73% have moved or will move employees to consumer directed health plans, and 71% have raised or will raise employee contributions toward health insurance.
In addition, while not nearly as prevalent, 30% of firms have or will move their pre-65 retirees to ACA-enabled exchanges, 27% have or will cut back coverage eligibility, and 24% have or will more rigorously ensure part-time workers work fewer than 30 hours per week. Twelve percent of respondents indicated they have or will increase the proportion of part-time workers, and 10% have or will limit the number of full-time hires.
The survey report is here.