Employer-provided health insurance is typically considered a pre-tax benefit. This means that the premiums for health insurance are deducted from an employee's gross income before taxes are calculated, resulting in a lower taxable income. As a result, employees do not pay federal income tax, state income tax, or FICA (Social Security and Medicare) taxes on the portion of their income used to pay for health insurance premiums. This can lead to significant tax savings for employees. Additionally, employers also benefit from providing pre-tax health insurance as they can exclude the cost of premiums from their payroll taxes. It's important to note that the tax treatment of employer health insurance can vary based on the specific plan and the laws in the relevant jurisdiction, so it's advisable to consult with a tax professional for personalized advice. Overall, employer health insurance is generally considered pre-tax, providing both employees and employers with tax advantages.