Health insurance tied to employment was not always the case in the United States. During World War II, however, labor laws restricted how much businesses could pay their workers. To recruit top talent, an employer would offer health insurance as an employee benefit. The Internal Revenue Service (IRS) also ruled that group insurance premiums were not taxable, making the offer of employee-sponsored medical insurance even more enticing to workers.
More about health benefits:
The International Labor Organization reported that, in 2008, 50 countries had universal or near-universal healthcare.
As of 2010, self-employed people in the US could deduct the cost of their individual health insurance premiums from their income.
Some US states, such as Massachusetts, require residents to purchase health insurance. Residents who fail to do so must pay a tax penalty.