The premiums paid by an employer for his employee's group life insurance are usually considered to be:

The premiums paid by an employer for an employee's group life insurance are typically considered tax-deductible to the employer. This means that when an employer pays for group life insurance, the cost can be treated as a business expense, which reduces the taxable income of the business. This tax treatment provides an incentive for employers to offer group life insurance as part of their employee benefits package.

In this context, the deductibility of the premiums serves both the employer's financial interests and the employee's welfare, as employees usually do not have to pay premiums for the basic coverage in group plans. While other choices may touch on tax situations relevant to employees, they do not accurately reflect the primary tax implications for the employer's perspective regarding group life insurance premiums.