What type of expense is deductible for group medical, dental, and vision insurance premiums paid by an employer?

The deduction for group medical, dental, and vision insurance premiums paid by an employer falls under the category of group medical expenses. When an employer pays premiums for these types of insurance, it is considered a business expense, and the Internal Revenue Service (IRS) allows businesses to deduct these costs as an ordinary and necessary expense of running their operations. This deduction can help employers manage their costs and can also provide tax benefits to the business.

Other options involve personal or individual contributions that do not align with the nature of the employer's deduction. Personal medical expenses typically refer to individual taxpayer deductions, which would not apply to employer-paid premiums. The employee's share of premiums, although it can be deducted by the employee under certain circumstances, does not pertain to the employer's ability to deduct the costs. Similarly, dependent premiums represent additional coverage not directly applicable to the group aspect of the employer's contribution. Hence, the accurate classification as group medical expenses provides clarity on the deductibility from the employer's perspective.