Small employers increasingly are offering employees health insurance plans that require them to pay more for tests, treatments, and doctor visits. An analysis by the Division of Health Care Finance and Policy found that 27 percent of people who got their insurance through the small group market at the end of 2010 were in a plan with a lower “actuarial value,’’ meaning they had higher deductibles and copayments. That’s up from just 2 percent in the first quarter of 2008.