I would add an additional scenario...
What if the employee contributes to the employer-sponsored plan? The employer pays the (benefit) premium which is shown on W-2 Box 12 Code DD which is not taxable.
An "employee-required required contribution" is reported on the 1095-C as her portion of her annual proof of medical insurance. I believe her monthly contribution uses after-tax money. But is it considered a "premium" at this point which would allow it to be deductible on the GA Tax return?
Thanks in advance for any insights you might have.