During that period, the company said, health spending has increased $2,350 per employee.
The 2005 study found that the annual cost per employee for companies with fewer than 20 workers is $7,647.
On the average it would mean a difference of about $8 an hour per employee.
They spent $21,388 per employee, or three times the average for all industries.
The rule could cost business an estimated $220 million, about $6 per employee.
It is expected to cost $6,322 per active employee in 1993, up 15.4 percent from last year.
Health care costs run about $300 to $400 a month per employee.
It would cost less than $100 a month per employee to provide this coverage.
A decade ago, the standard was at least 200-square feet of office space per employee.
Revenue per employee is up to $403,000 a year from $90,000 in 1989.