The premiums paid by an employer for his employee's group life insurance are usually considered to be:

The premiums paid by an employer for an employee's group life insurance are generally considered tax-deductible to the employer. This means that the employer can deduct these costs as a business expense when filing taxes. Group life insurance is often provided to employees as a part of their overall benefit package, and the premiums represent a cost of doing business aimed at attracting and retaining talent.

From the perspective of the employee, the premiums paid by the employer for group life insurance are typically not included in the employee's taxable income. In most cases, the employee receives the death benefit tax-free. Therefore, the tax advantages primarily favor the employer's ability to deduct these premiums, while the employees benefit from receiving insurance coverage without it counting as taxable income. This structure highlights the financial incentives in providing such benefits through employer-sponsored plans.