The average cost per employee for health benefits in 2008 will be $9,312, an increase of 7% over this year, according to the annual healthcare cost survey by Towers Perrin. Employers will subsidize 78% of the healthcare costs with employees covering the remaining 22% plus usage co-pays, deductibles and co-insurance, according to Towers Perrin. Employee contributions will rise to $2,040 in 2008, an 8% increase from this year, according to the survey.