An employee group insurance plan in which employees share the cost is considered a:

Tax-qualified plans meet specific Internal Revenue Service (IRS) regulations and are eligible for favorable tax treatment. These plans offer tax advantages to both employers and employees, such as tax-deferred contributions or withdrawals, but this classification does not inherently involve employee cost-sharing.

Joint-life plans cover two individuals and pay out benefits upon the death of either person. These policies are commonly used for married couples to ensure financial protection for the surviving spouse but do not directly relate to employees sharing insurance costs.

A cafeteria plan offers employees a choice of benefits, including health insurance, retirement plans, and flexible spending accounts, among others. Employees can select the benefits that best suit their needs, often using pre-tax dollars, but this format focuses on benefit selection rather than cost-sharing.