What is the difference between an employer offering "health benefits" and one offering "health insurance reimbursement" ? Is there one?

Health benefits mean the company arranges and pays for the insurance

Health insurance reimbursement means the company gives you money for the purpose of buying health insurance, before the ACA mandated everyone had insurance the company didn't care what you actually spent the money on. My last job before I retired gave me $1500 per quarter for health insurance, I am retired military so didn't need it so just pocketed and used it for whatever I wanted

Health insurance reimbursement plans are fairly common in small businesses of just a few employees

"Health benefits" usually means the employer pays the insurance company directly.

"Reimbursement" means you pay the insurance company yourself, and then later the employer gives you what you paid, or some of it.