Final answer:
The benefits taxable to an employee in proportion to the employer-paid premiums are typically found in Group Life Insurance plans, where premiums for coverage over $50,000 are taxable income for the employee.
Step-by-step explanation:
The benefits that are taxable to an employee in proportion to the amount of premium paid by the employer are typically found in Group Life Insurance plans. Under a Group Life Insurance policy, if the employer pays the premiums on behalf of the employee, the premiums for coverage over $50,000 are considered taxable income for the employee. Therefore, the cost of the insurance is essentially included in the employee's gross income and taxed accordingly.
On the contrary, other employer-provided plans such as Group Health Insurance, Group Disability Income Insurance, and Group Accidental Death and Dismemberment Insurance usually offer benefits that are generally tax-free to the employee, assuming the premiums are paid by the employer.