Health insurance benefits are generally not considered as income for tax purposes. Employer-sponsored health insurance premiums paid on behalf of employees are typically excluded from an employee's gross income. This exclusion applies to both the employee's share of the premium and any additional contributions made by the employer. Additionally, if an individual purchases health insurance through a marketplace and receives a premium tax credit, the credit is not considered as income. However, there are certain situations where health insurance benefits may be considered as income, such as when an employer provides excessive benefits that go beyond the scope of what is considered reasonable. In such cases, the excess benefits may be included in the employee's gross income. It's important to consult with a tax professional or refer to the specific tax laws and regulations in your jurisdiction for detailed guidance on the treatment of health insurance benefits as income.