does reimbursement of healthcare insurance = employee compensation

I am joining a startup that included coverage of my healthcare costs as
part of my offer. Due to the startup nature of the company, I doubt
there is a formal benefits plan in place. I have an individual health
insurance policy that I will likely keep until a formal benefits plan
is operating that includes company health insurance.
Questions: 1) can the company pay my individual insurance premiums, and
2) if so, for tax purposes, is it considered employee compensation or
can it be considered a reimburseable business expense?
Thanks in advance for your advise.
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