The publication analyzes the provisions of the current legislation relating to employer insurance of its employees. The features of concluding compulsory insurance contracts, as well as contracts of voluntary medical insurance, life insurance, and pension insurance (non-state pension provision) are considered. Particular attention is paid to the issues of accounting and taxation of expenses incurred. The provisions of the Federal Law of April 30, 2008 No. 56-FZ are considered, defining the responsibilities of the parties to labor relations in terms of additional provision of pension savings for citizens, as well as industry-specific features of the regulation of labor relations in the field of employee insurance.