Are disability insurance premiums a business expense?

They can be if set up properly. For instance, if you are a business owner you would take out a DI plan as a Business Overhead Expense policy. The benefits are used to pay the lease or mortgage, utilities, salaries, insurance, etc. You benefit directly as your business stays afloat and profitable and you continue to get the income. You write off the premiums as a business expense so therefor it works out free or nearly free. Add the extra bonus of a Return of Premium rider and you get all your money back at the end of the policy thereby giving your self a huge retirement bonus that in essence cost you nothing!