The majority of employers are taking a “wait and see” approach toward their employee benefits programs, delaying any action to respond to the likely reduction in plan design flexibility brought on by federal health reform, a new study finds.

Two-third of 242 respondents said they expect health benefits to increase because of the implementation of the Patient Protection and Affordable Care Act, according to research from Deloitte and the International Society of Certified Employee Benefit Specialists (ISCEBS)

“Challenges associated with attracting, motivating and retaining talent remain a concern for organizations rebounding from the recession,” said ISCEBS President Steven Grieb in a statement. “A clear priority for businesses today is their understanding, preparation, and management of costs and provisions associated with health care reform legislation.”

Controlling total health care costs is the primary focus of 63% of the employers surveyed, while 73% said health reform will drive them to re-evaluate benefits over the next 12 months.

Faced with likely cost increases, 30% of those surveyed plan to consider increasing employee cost sharing for active employee plans over the next 12 months. Exactly 62% have considered increasing cost-sharing for active employee plans over the past 12 months, while another 30% say they will consider increasing employee cost sharing for active employee plans over the next 12 months.

The survey indicates employees may need to take on greater health benefit cost sharing to address this strategic challenge facing organizations, with 85% saying they expect health reform to increase benefits costs per employee.

“Though the economy is rebounding, there are ominous signs that employees may soon need to start contributing more of their paycheck to total rewards programs,” said David Lusk, principal at Deloitte Consulting. “With concern for their ability to afford retirement, many employees are increasing contributions to retirement savings plans, while employers are seeking more opportunities to share healthcare costs with them. This results in competing objectives.”

Benefits issues ranked as three of the survey respondents’ top concerns. They include:

• The cost of providing healthcare benefits to employees.
• The willingness of employees to pay an increasing portion of benefit plan coverage and to manage their own reward budget.
• The ability to adjust to and comply with current and future provisions of health reform legislation.