Are employee reimbursements for insurance deductible?

Related to the Small Employer Healthcare Tax Credit, can the employer reimburse the employee or does he need to have a plan?
“Qualified Health Plans” may be offered through cafeteria plans by qualified employers. For tax years beginning after December 31, 2013, a reimbursement (or direct payment) for the premiums for coverage under any “qualified health plan” through a Health Insurance Exchange is a qualified benefit under a cafeteria plan if the employer is a qualified employer (the small business requirement rules Code Sec. 125(f)(3)(B)).

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