Stung by criticism that the benefits it gives employees are chintzy, Wal-Mart Stores Inc. (NYSE:WMT) is striking back with a PR offiensive.

The top private employer released data today showing that 47.4 percent of its 1.3 million workers are covered by its health plans, up 8 percent. Another 43 percent get insurance from another source, according to Reuters. This is all part of the company's newest PR offensive.

Wal-Mart is trying hard to counter claims by its critics, that its benefits are so poor that workers are forced to rely on government assistance for their health care. This reputation turns off shoppers, particularly those in the middle class that the company wants to attract, and encourages states to try to enact mandatory coverage laws the company opposes.

Over the years, Wal-Mart's critics have claimed that the low prices it crows about come on the backs of its workers. This reputation has hurt the company's image, particularly among middle class shoppers who are finding Target Stores Corp. (NYSE:TGT) and other rivals more to their liking. Wal-Mart has tried PR campaigs to bolster its reputation before and will no doubt try them again.

Like everything else connected with Wal-Mart, there are two sides to the story. The union-funded Wake-Up Wal-Mart group has a much different take on the company's health care benefits. It claims that the retailer's health insurance is too expensive for most workers.

"Since the average full-time Wal-Mart employee earned $17,114 in 2005, he or she would have to spend between 7 and 25 percent of his or her income just to cover the premiums and medical deductibles, if electing for single coverage," the group says on its Web site. "The average full-time employee electing for family coverage would have to spend between 22 and 40 percent of his or her income just to cover the premiums and medical deductibles. These costs do not include other health-related expenses such as medical co-pays, prescription coverage, emergency room deductibles, and ambulance deductibles."