How Do Insurance Plans Offered by Employers Benefit Employees Even

How do insurance plans offered by employers benefit employees even when the employers do not pay any of the costs?

A) If the employers do not contribute to insurance costs, they are required to offer special benefits to their employees.
B) The employees are offered insurance plans at lower rates through group programs.
C) The employers pay all of the costs of formal education courses taken up by the employees' dependents.
D) The amount paid by the employees is tax-free only when the employers make no contribution.