In 2019 the Trump administration made a change allowing HRA plans to pay for insurance premiums. That went into effect on Jan 2020. That effectively allows a small business to take part/most/all of the employee’s insurance burden from the individual market (healthcare.gov) onto their expense sheet rather than the employee paying for it with post-tax dollars. The problem of course is that in a number of states the individual market plans are still pegged to the price of unobtanium, but it’s a good step forward. The particular vehicle is called an ICHRA.