We use just Health Insurance Expense for the payment as a total, then use payroll deduction to post to same expense account, reducing the company deductible cost. We are LLC, not S-corp so I do not know if any of what you provide in insurance is a taxable to employee fringe benefit.  On our system the employee contribution reduces their income subject to SS/Med by the amount of the deduction.  You are not making an employee contribution unless you are giving the employee money to pay the insurance on their own.