Check your entries in the Business Profile section for your business to be sure that you have indicated that your business has employees. If this is not entered, none of the employee expense categories are available to you.
Thank you for the fast and accurate reply. I updated my business info to include a W2 employee and now the section related to employee benefits is available as an expense. The main issue I have with the way this is handled with Turbo Tax is that it is possible to have a non-W2 employee using an employee-spouse section 105 health reimbursement arrangement where the work a spouse does for a business is paid with healthcare reimbursement that is not required to be put on a W2. It would be nice if Turbo Tax would list that option to have an employee-spouse in addition to a typical W2 or 1099 employee. Thanks for your help!