My company has tried that, and I’ve talked them out of it ... mainly by pointing out that even in very expensive commercial real estate markets the cost of office space isn’t very high compared to all of the other costs of running the business. In fact, at some point in the last decade we’ve reached the point where medical coverage for an employee costs more than the real estate they occupy and the office furniture, computer and telecommunications equipment they use.
Which is why companies are on board with ObamaCare, and frankly I understand it. Why should a company be in the business of providing health insurance for their employees when those resources could be put to better use? They don’t have to worry about providing health insurance for outsourced workers, so it immediately puts the American worker at a distinct disadvantage.