State of Washington Medical Leave in 2021 and employer paid premium for employee. Are benefits taxable?

My daughter was on Medical Leave from her job in State of Washington during 2021.   She received Medical Leave benefits under State of Washington's PFML program, however there was no 1099G issued (I understand that Family Leave benefits are treated differently than Medical Leave).   Her employer had voluntarily paid the employee's portion of the PFML premium to State of Washington.  I don't see that these premiums were included as taxable wages on her W2.

 

Are the Medical Leave benefits received from State of Washington federally taxable under these circumstances where the employer voluntarily paid the premium?  If yes, where does this income get reported on Turbotax? 

 

Thank you!