Employer-paid group term life insurance is generally not considered taxable income for the employee. This is because the premiums paid by the employer are not included in the employee's gross income, and the benefits received upon the employee's death are not considered taxable. However, there may be some exceptions or special circumstances that could affect the taxability of employer-provided life insurance, so it is always a good idea to consult with a tax professional or financial advisor for personalized advice.