Note 3-106

(106) In addition, in employees' health insurance, premiums are paid in proportion to income but benefits are provided regardless of the amount of premiums contributed, this entails a transfer of wealth from high income earners to low income earners. Moreover, since a uniform premium rate is applied regardless of the number of family members, this also entails a transfer of income from single-member or two-income households to households with full-time homemakers.