A recent study claims businesses in America pay and additional $6,000 per year for employees who smoke, compared with non-smokers.  Research led by Ohio State University analyzed the cost of absenteeism, lost productivity, smoke breaks and healthcare costs of employees who smoked. The highest financial drain on businesses was Smoking breaks, which accounted for the highest cost in lost productivity, followed by healthcare expenses exceeding insurance costs for non-smokers, the study concluded.