Since March 29, 2012, the contribution that an employer pays to a group insurance plan to cover the total or partial loss of income from an office or employment, for coverage offered to an employee after 2012, constitutes a taxable benefit for the employee, provided wage loss benefits are not paid periodically.

The contributions paid from March 29, 2012, to December 31, 2012, constitute a taxable benefit for the employee for 2013. The contributions that the employer pays after 2012 will constitute a taxable benefit for the employee in the year in which the payments were made.