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More than half of the small businesses responding to a recent survey from a Midwest payroll firm indicated they do not offer company health care for employees, saying it's too expensive.

What's more, it appears fewer small businesses are offering health care than even two years ago.

A Glenview, Ill.-based online payroll service called SurePayroll conducted the survey this year and in 2006.

Nearly 30 percent of small business owners not offering employee health insurance indicated they feel a duty to provide it, but simply can't afford to do so, according to SurePayroll.

Meanwhile, one out of five small business owners who participated in the survey reported having at least one person turn down a job offer because health care was not included.

The survey, conducted online this month, was unscientific. A couple thousand businesses from around the country -- including Wisconsin -- were queried, and roughly 300 responded, according to SurePayroll.

Copyright © 2008. Nashville Business Journal.