Hello there, frankxx7.

The Health Insurance Premiums are not part of your QuickBooks expenses. That said, it'll still not show to the Profit and Loss report even if we classify it as your business expenses. 

You may consider exporting the P&L report to Excel and create your own P&L report. From there, you can add the Health Insurance Premiums.

Post again if you need further assistance. We're always here.