Employer-paid long term care insurance may be considered a taxable benefit, depending on the specific circumstances and the amount of coverage provided. The tax treatment of long term care insurance paid by the employer is governed by the Internal Revenue Service (IRS) guidelines. Generally, if the employer pays for long term care insurance for an employee, the value of the coverage is considered a taxable benefit and must be included in the employee's gross income. However, there are certain situations where the employer-paid long term care insurance may qualify for an exclusion from taxable income. According to the IRS, if the long term care insurance meets specific criteria, such as being provided through a qualified long term care insurance contract, the benefits may be excluded from the employee's gross income. It's important for both employers and employees to consult with a tax professional or refer to the IRS guidelines to determine the tax implications of employer-paid long term care insurance in their specific situation. Additionally, the tax treatment of long term care insurance may vary based on state laws, so it's advisable to consider state-specific regulations as well.