Yes. If your employer pays all or part of your health insurance premium, this is considered a Benefit In Kind (BIK). As this is a benefit with monetary value, it must be treated as taxable income. This means that your employer’s contribution will be added to your gross pay to calculate the tax to be collected. For instance, if your total health insurance premium is €170, but your employer is contributing with €100, you'll be paying €70 every month from your salary, as well as BIK on the €100 paid by your employer.

In the majority of cases, your employer will automatically deduct the tax to be collected, based on the gross value of all benefits-in-kind at source. This means that it will come out of your salary automatically.

On the other hand, please bear in mind that you're entitled to Tax Relief at Source (TRS) for your health insurance. We recommend you read more details about what TRS is and how to request it.