Final answer:
Employer-paid premiums for employee insurance are deductible by the employer and are not included in the employee's taxable income. High copay insurance policies are usually offered to those who prefer lower monthly premiums, whereas high premium plans with lower copays are for customers expecting frequent medical care.
Step-by-step explanation:
The question pertains to whether premiums paid by an employer for employee insurance are deductible by the employer and if they are included in the employee's income. Generally, the premiums paid by an employer for an employee's health insurance are indeed deductible expenses for the employer. These premiums are not included as taxable income for the employee. This falls under the category of employment-based insurance, which may cover the employee and possibly their family.
As for the types of customers that an insurance company might offer a policy with a high copay, these are typically individuals who are willing to pay less in monthly premiums but can handle higher out-of-pocket costs when they need medical care. On the other hand, a high premium plan with a lower copay would generally be offered to those who expect to need frequent medical care and would prefer to pay more upfront in premiums rather than face high costs at the time of service.