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When an employer takes out your costs for health insurance "pre-taxed" that means that the amount was not included in your wages when your employer calculated how much tax to withhold.
That was a benefit for you because you were able to pay your premium with money that was not taxable.
That is why an employee does not also use the same amount on their Schedule A as a deduction too.
Your Gross pay would only be the amount that shows on your W2 box 1.
Add nothing to that nor do you need to subtract any amount.
The amount your employer paid is not included anywhere for you as income.
If my answer addressed your question please rate below or above (let me know if you have difficulty as I believe the system changed), if you need more information reply below.
The difference comes in how the money is paid to you or for you.
If you were given the money then it would be included in your taxable income and you could then use it as a deduction on Schedule A.
When it is paid for you on a pretax basis you already receive a deduction because it is not in your taxable income from the start.