I don't think they're saying that at all. I think the point was, a payroll tax won't necessarily increase costs for a company because it would be offset by eliminating the current healthcare costs.
Right, but my point is that to keep the relative advantage they’d have to pay.
For example imagine a company attracts talent by paying median + healthcare, and another that just paid median. For the latter they would have more costs, no?
The savings aren’t offset unless they were already offering the incentive.