^^ This.

My understanding about employer pain STD and/or long-term benefits, and whether or not these benefits are taxable depends upon whether the employer or the employee paid the premiums for the coverage. If the employee paid 100% of the premiums for STD/LTD coverage, the STD/LTD income is not taxable.

Yet, please consult the IRS to be 100% positive.

Best wishes,

WC