I didn't offer it when I had employees.
As for 'healthier' employees, here is what worked for us. When someone was sick I would take them flowers and stay with them awhile.... even if they insisted that I didn't. Why on earth would I do this? Little did they realize that once they figured out I was coming over to spend a few hours and screw up their whole day, they stopped calling in sick unless they really were sick and if they really were sick, I'd only stay a minute. You can tell when someone is sick. It worked. Oh wait, my baby sitter cancelled today. That's ok, bring him/her to me and I will watch him/her. I love kids (I really do not love kids). My boyfriend took my car and got arrested for DUI and they towed my car.... no problem, I can come by and pick you up. <<< Did you know that once they figured out I had an answer to all their ailments, they rarely called in sick unless they really were sick. I never told anyone why I did these things. They thought I was too damn nice. lmao Before I started doing this, we always had to hire 'extra' people because we always had someone calling in. Once they figured out I had all the answers... we only hired 1 'extra' person.
I realize this wasn't an answer to your question but if you are having a problem with people being 'sick', give it a try. Yes, it was a pain in the ass for about 6 months but it finally straightened life out.