The facts are limited, however, I am assuming that you are working for the S corporation and are related to a greater than 2% shareholder.
As such, the health insurance premiums are to be included in your wages; W-2.
These can be deducted on your personal tax return.
While you are technically not self-employed, the tax law treats you the same as a self-employed individual for this purpose.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
