SECTION12. HEALTHANDWELLNESSPROGRAMS PENALTIESFORTOBACCOUSE • Amongfirmsofferinghealthbenefits,16%ofsmallfirmsand14%oflargefirms,including49%offirmswith5,000or moreworkers,requirehigherpremiumcontributionsorcostsharingfromworkerswhousetobacco[Figure12.27]. Somefirmsnotedthatnotsmokingisaconditionofemployment. • Amongfirmswithhighercostsforworkerswhousetobacco,virtuallyallfirmsrelyonself-reporting,includingthrougha healthriskassessment,todeterminewhetheraworkerusestobacco[Figure12.28]. • Amonglargefirmswithhighercostsforworkerswhousetobacco,56%indicatethatdependentsalsohavehigher premiumcontributionsorcostsharingiftheyusetobacco[Figure12.29]. The Kaiser Family Foundation and Health Research & Educational Trust / Page 201