The healthcare excise tax is on INSURERS not workers

    (c) Liability To Pay Tax-

        `(1) IN GENERAL- Each coverage provider shall pay the tax imposed by subsection (a) on its applicable share of the excess benefit with respect to an employee for any taxable period.

            `(2) COVERAGE PROVIDER- For purposes of this subsection, the term `coverage provider' means each of the following:

                  `(A) HEALTH INSURANCE COVERAGE- If the applicable employer-sponsored coverage consists of coverage under a group health plan which provides health insurance coverage, the health insurance issuer.

                        `(B) HSA AND MSA CONTRIBUTIONS- If the applicable employer-sponsored coverage consists of coverage under an arrangement under which the employer makes contributions described in subsection (b) or (d) of section 106, the employer.

                              `(C) OTHER COVERAGE- In the case of any other applicable employer-sponsored coverage, the person that administers the plan benefits.
via thomas.loc.gov

In the whole debate over the excise tax, everybody seems to be acting like it is a tax on workers who have high-premium plans. It is NOT. The tax is paid by the insurers. Above is the actual section of the Senate bill, taken directly from the Library of Congress website.

How is something this basic getting lost?