To address the risk of transmission for in-person employees, would a combination of masking and testing be similarly effective at minimizing office outbreaks?
As for the increase in a company's health insurance costs it seems like we could simply let health insurance companies consider vaccination status when calculating an individual's health insurance premiums (like they currently do with smokers). It seems like the reasonable free-market approach to ask people to pay for any increase in risk they willingly choose to take on.