S-Corp, started using Aflac, how does this effect the owner?

S-Corp, started using Aflac, how does this effect the owner?

Owner and one other employee are participating. The premiums are all pre-tax. Employee's pay will be decuted on a weekly bases, owners will be deducted monthly. The owner is going to pay 50% of the premiums. If premium is $100 per month for each employee. How does this 50% match affect the owner? Does he have to provide the same for himself? Hope this makes sense