The link to the publication can be found here:
On page 5 of the publication it outlines the following:
Accident and Health Benefits
This exclusion applies to contributions you make to an accident or health plan for an employee, including the following.Contributions to the cost of accident or health insurance including qualified long-term care insurance.
Contributions to a separate trust or fund that directly or through insurance provides accident or health benefits.
Contributions to Archer MSAs or HSAs (discussed in Pub. 969). This exclusion also applies to payments you directly or indirectly make to an employee under an accident or health plan for employees that are either of the following.
Payments or reimbursements of medical expenses.
Payments for specific permanent injuries (such as the loss of the use of an arm or leg). The payments must be figured without regard to the period the employee is absent from work.
Accident or health plan.
This is an arrangement that provides benefits for your employees, their spouses, their dependents, and their children (under age 27 at the end of the tax year) in the event of personal injury or sickness. The plan may be insured or noninsured and doesn’t need to be in writing.
Contributions to Archer MSAs or HSAs (discussed in Pub. 969). This exclusion also applies to payments you directly or indirectly make to an employee under an accident or health plan for employees that are either of the following.
Payments or reimbursements of medical expenses.
Payments for specific permanent injuries (such as the loss of the use of an arm or leg). The payments must be figured without regard to the period the employee is absent from work.
Accident or health plan.
This is an arrangement that provides benefits for your employees, their spouses, their dependents, and their children (under age 27 at the end of the tax year) in the event of personal injury or sickness. The plan may be insured or noninsured and doesn’t need to be in writing.
What does this mean for an employer?
They can write off the amount through a reimbursement policy, but be sure to receive the appropriate paper trail. Your tax consultant can advise you on what you need from your employee.
What does it mean for the employee?
Your employer may be willing to reimburse you for a portion or all of your medical costs to help incentivize your employment. However, if they don’t have such a policy in place, have them reach out to me to explain how it works and what amount they would be comfortable offsetting your policy.