"CA doesn't conform to that tax treatment"

I'm still a bit confused. Sorry. You are asking about "that tax treatment" but which tax treatment is this?

You stated it was provided for information purposes. You stated it was paid post-tax, which means it reduces the takehome. There is/was no tax benefit, then. It's no different than if the person paid personally for that amount, but the employer included it in the premium payments. This is what I describe in my payroll class as, "The employer did the Banking." This is because it is a group policy; but the employee paid the cost.

The employer gave info that is provided for CA required proof of coverage, because CA has the ISR. It also is provided for any other reason, such as self-employment coverage deduction.

What you describe is that the person's Fed Gross also is their CA Gross. How is this wrong?