According to a survey conducted by Mercer, fewer small businesses are offering their employees health insurance this year. The survey found 63% of businesses with fewer than 200 workers offered insurance in 2006. Now in 2007, only 61% of small firms provide health coverage for their workers, reported USA Today.

With health care costs rising at a seemingly endless rate, small businesses probably feel that they’re getting priced out of insurance. But high-deductible health plans and Health Savings Accounts (HSAs) were introduced to provide more affordable options for employers on a tight budget.

HSAs allow people to save money tax-free for almost any health care cost. The HSA funds also roll over every year and earn interest. Both employers and employees can make contributions to the HSA. To be eligible to open an HSA, you need a health plan with a higher deductible than $1,100 for individuals (or $2,200 for families).

Health care experts expected that small businesses would latch onto HSAs because they can drastically reduce their health care costs.

Scott Hauge, president of CAL Insurance & Associates in San Francisco, said his company pays $30,000 less a year for health care after they switched employees to high deductible plans and HSAs. Hauge also put $1,850 in each employee’s HSA.

“If an employer can put money into [an HSA], most employees come out better with a health savings plan than a traditional plan,” said Hauge.

It seems small businesses still aren’t convinced.

“I am surprised [HSAs are] not doing better in the small-group market,” said John Goodman, president of the National Center for Policy Analysis.

Lawmakers in U.S. Congress are considering some different legislative ideas to help small businesses afford insurance, but nothing is expected to be passed anytime soon.

Here’s another advantage of HSAs: As long as your health plan’s deductible qualifies, you can open one yourself — even if your employer doesn’t offer them. To get the tax benefits, just reduce your taxable income by the amount you deposited in the HSA.