Another caveat on achieving cost savings stems from the use of averages in the calculations. The cleaning and maintenance costs, for example, were calculated on the basis of the average cost per employee. Should a single employee stop smoking at work the cost reduction experienced by the employer would be marginal. For example, with only one less smoker, janitorial staff would still be required to clean the smoking area. It would only be with a significant reduction in smoking in the workplace that the employer would begin to notice a cost savings.
Smoking does impose costs on employers.
The magnitude of such costs are best evaluated on an individual basis using employer-specific data. By making such a calculation, management will be in a better position to determine whether cost savings can be achieved and over what time period.