1. Alaska (average annual cost per employee: $11,926)

(Photo credit: AP Photo/Dan Joling)

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"These are important benchmarks for employers looking to expand into various states and the potential impact on overall human resource costs. This may also have a bearing on the various future policies states adopt in responding to health care reform in their local market," said Bill Stafford, UBA Vice President, Member Services.

2. New York (average annual cost per employee: $11,308)

(Photo credit: AP Photo/Richard Drew)

3. Massachusetts (average annual cost per employee: $11,004)

(Photo credit: Arvind Balaraman)

4. Connecticut (average annual cost per employee: $11,000)

5. New Jersey (average annual cost per employee: $10,642)

(Photo: Thousands of Atlantic City casino workers demonstrate outside Resorts Casino Hotel on Thursday, July 28, 2011, in Atlantic City, N.J., to protest the pay cuts most workers had to take when new owners took over in December. Local 54 of the Unite-HERE union says it wants to prevent other casinos from doing likewise when their contracts expire. AP Photo/Wayne Parry)

 

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