Are reimbursed health care premiums taxable to the employee?

Establish a medical or health savings account (HSA or MSA) for each employee. The organization could disperse a set dollar amount to each individual account which the employee can utilize for their health/dental care premium costs. The non-profit will need a policy to outline the eligibility criteria, amount of benefit, and the rules of the plan. The organization would need to build a plan rule for the event if the individuals receiving the entitlement do not fully utilize the funds by a certain date, the funds are returned to the non-profit-a use or lose clause. Please check with a local health insurance company for additional information and guidelines on these health savings plans. A health insurance agent will have all rules and details as I am just an amateur. My company utilizes a similar plan.