This article[1] though on a biased (in that they have a point of view) site, has links to some state data, so it's convenient to link to it. It's also specific to medicaid benefits.
> Of the 50 companies with the most employees on Medicaid in Massachusetts, almost half are retail and restaurant chains. The list includes CVS, Home Depot, May Department Stores, Sears, Kohl’s, Walgreen, Lowe’s, and Best Buy.
> Similar data was recently released by Wisconsin, Missouri, and New Jersey. Topping all three states’ lists are many of the same retailers, including Walmart, Target, Dollar General, and Home Depot, as well as restaurant chains such as Olive Garden and Red Lobster.
It doesn't seem exactly fair to do it based on total number of employees though. What about percentage of employees? Looking at the Missouri (state health care) data, Walmart is at about double the rate as Target, it has:
Walmart work force: 43,281
Walmart MHN Enrolled employees (E): 2403
Walmart MHN Enrolled family members (N): 3633
Walmart total employees (E+N): 6036
Walmart Percentage of Missouri Workforce Enrolled(E) or Responsible for Enrollee (N) 13.95%
Target work force: 7,580
Target MHN Enrolled employees (E): 282
Target MHN Enrolled family members (N): 317
Target total employees (E+N): 599
Target Percentage of Missouri Workforce Enrolled(E) or Responsible for Enrollee (N) 7.9%
Actually the rest of the data[2] is interesting (kind of old; 2011), and too much to summarize here, but there are a lot of worse companies than both of those, percentage-wise. For example, Dollar General is at 42.24%.
[1] https://ilsr.org/chains-walmart-foods-free-ride-taxpayers-ex...
[2] https://dss.mo.gov/mhd/general/pdf/2011-employer-match-repor...