Employer-paid long term care insurance premiums are generally considered taxable income to the employee. However, if the employer's long term care insurance plan meets certain requirements outlined by the Internal Revenue Service (IRS), the premiums may be excluded from the employee's taxable income. To qualify for this exclusion, the long term care insurance plan must meet specific criteria, such as being offered to all employees, providing coverage that is not discriminatory, and meeting certain consumer protection requirements. It's important for both employers and employees to consult with a tax professional or refer to IRS guidelines to ensure compliance with tax laws regarding employer-paid long term care insurance. Additionally, the tax treatment of long term care insurance premiums can vary based on the specific circumstances and applicable tax laws, so it's advisable to seek personalized tax advice in such cases.