VHI Paid to non employees

Hi i was woundering if anyone knows how to treat a vhi payment to an non epmloyee. we have a connected person who we wish the company to pay there vhi
Could we set the person up as an employee and only pay them the vhi amount or how would we treat this

thank you

If it's the case that the person is a dependant of an employee whose health insurance is paid by the company, (and is or will be listed on the employee's health insurance policy as a dependant), then the employee would be liable for BIK and PRSI on the gross value of both their health insurance and the dependant's health insurance. The employee would also be eligible for tax relief at the standard rate for both.

If it's a different scenario, then I'm not too sure. Hope this helps.