Can the employer payroll deduct the premiums for dependent insurance?
Yes. • Can independent contractors pay premiums through payroll deduction? Yes. However, in DE, ID, MD, NC, and OR, the employer must have more than 50 full-time employees in order to payroll deduct for independent contractors who receive a 1099. • Can premiums be deducted on a pre-tax basis for employees? No. Deductions for premiums must be on a post-tax basis.