Yes. The smallest firms pay five times the cost per employee, if you look at it on a per-employee basis, because, of course, bigger firms have more employees over which to spread the costs. It is absolutely a barrier to entry for those firms as well as a regressive tax, if you want to look at it that way.
For firms with fewer than five employees, they pay $7,000. [Technical difficulty—Editor] more, you're looking at about $1,200, just to give you a sense of those costs.