Insurance shared with employer

[Marc Tardif]

My employer shares payment of insurance with employees half and half.
So, if insurance costs $100, my employer pays $50 and I pay $50. The
problem is that I'm not sure how to account for these amounts.

For example, lets say I have a salary of $1000. So, my employer adds $50
for its portion of the insurance which makes my gross salary look like
$1050. Then, I am deduced the full amount of the insurance $100 which
brings me to $950.

How do I account for my salary and insurance in GnuCash? Should I report
$1050 as Income:Salary and $100 as Expense:Insurance:Benefits? Shouldn't
I report $1000 as Income:Salary, $100 as Expense:Insurance:Benefits and
something else for the $50 insurance paid by my employer?

-- 
Marc Tardif