Healthcare: Riddle Me This

There are lots of things about the present healthcare situation that confoose me. For instance, as good ol' gal Coulter points out in her umpteenth column about liberal healthcare lies, why can my employer deduct the cost of my health care on his taxes; but if I have to pay my own, I cannot? Or in the marketplace, why is it that if I cannot afford health insurance or if I pay my own, that is... have more of a catastrophic plan, I have to pay out of pocket, say, $200 for a procedure. If, however, I am fortunate enough to have an employer type plan in which I pay 20% of the very same procedure, I pay not $40 but $20, because the insurance provider deems the procedure to be worth $100. I understand they negotiate, but in effect the people with the least coverage are charged twice as much. Maybe these are some of the things that need remedy. Duh.