health insurance and cafeteria testing

Group Health Insurance - assume small employer not required to offer health insurance.  If it does, is it allowable to require the employees to pay say 25% but provide the owner 100% employer-provided coverage 100% - presumably outside a cafeteria plan?  Would the answer be different for a large employer over 50? 

Cafeteria Testing - when health insurance plan are offered by employers, they are almost always provided under a cafeteria plan so that the portion paid by employees can be withheld on a pre-tax basis.  My question is - what is included in the 25% concentration test?   I'm reading that an "employer contribution" must be included.  Is an "employer contribution" an actual dollar amount funded to the cafeteria plan to help pay for selected benefits?  Or could it also mean the premium portion paid by the employer (presumed to be outside the cafeteria plan?)

Thank you

Tom

probably responding too late here tom, but this probably wouldn't work.  i don't do section 125 discrimination testing but you're going to have to worry about failure on this front.  additionally, depending on what type of company this is, any medical contributions by the company towards the owner is probably taxable income.