I… don’t think this works the way that you think it works.
As far as I know, there is no subsidiary for employer-sponsored insurance, although the cost of the insurance is deductible from both the employer and employee side. (Meaning if the employer spends $2000 a year on the insurance, they don’t have to pay taxes on that $2,000; if the employee spends $4,000 on it over the year, that is taken out pre-tax, and they don’t have to pay taxes on that.)
Even people without sponsored plans should consider tax implications of healthcare. If you have a HSA or MSA compatable plan, those are both taken out pre-tax and decrease your tax bill. If you didn’t use a HSA or MSA, you might be able to deduct those expenses if they were more than a certain percentage of your income. I’m not sure if the non-employer sponsored health insurance plans are still deductible or not. If you spend a lot of money on healthcare, you really need to talk to a tax expert to figure out how to save money on taxes.
There is a LOT of misinformation out there on this. Most people seem to have incorrect ideas about how insurance works and how taxes work.