Final answer:
Employer payments for long-term care group premiums are typically deductible for the employer, not included in the employee's taxable income, and benefits are not taxable when used for qualifying services. Employers also pay taxes related to employee wages, such as social security, which are not withholdings from employee pay.
Step-by-step explanation:
Employer payments for long-term care group premiums can have different tax treatments, depending on the situation and policies in place. Generally, these payments can be considered a business expense for the company, and they may be tax-deductible. On the employee's side, the premiums paid by the employer are often not included in the employee's taxable income, and the benefits received from the long-term care insurance are typically not taxable income, provided they are used for qualifying long-term care services.
For employers, taxes based on the employee's wages, such as funding of the social security system and other insurance programs, are additional to the withholdings from the employee's pay, like income tax and social security contributions. The precise tax implications for employer payments toward long-term care premiums can vary, so it's wise for both employers and employees to consult with a tax professional to understand the specific tax consequences in their case.