It costs U.S. employers an average of $4,500 more/year to have a smoker on staff. 

The cost breakdown is as follows:

• $2,120+   In lost productivity. This represents an average of 30 minutes a day for smoking breaks and rituals.
•  $1,000   In damage from cigarette burns and extra cleaning maintenance replacing air filters, cleaning trash cans and Ashtrays, picking up butts.
• $765   In lost time due to the average smoker’s increased chance of illness & early death.
• $300   In medical care. Smokers use health care at least 80% more than non-smokers.
• $220+ In absenteeism. Smokers are absent 50% more often than non-smokers, (Missing, on average, 5.5 days of work more than their nonsmoking peers)
• $86  For the effect of smoking on the health of  non-smoking coworkers.
• $45  For accidents due to loss of attention, eye irritation, coughing, etc.
• $45  Increased Fire Insurance