How Do Insurance Plans Offered by Employers Benefit Employees Even

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

A) Companies that do not contribute to insurance costs must offer special benefits instead.
B) Employees are offered insurance plans at lower rates through group programs.
C) Employers, though they appear to have no costs, make some indirect legal contribution.
D) The amount paid by employees are tax-free only when employers make no contribution.