How do health benefits from an employer factor into calculating unemployment benefit amounts?

• health insurance costs
• health insurance policies
• low income health insurance
• health insurance for low income
• benefits of insurance
• veteran education benefit
• care worker

On my pay stubs, the health insurance benefits I received from my employer were counted as gross income, though not taxable federal wages. On W2 forms the extra benefit amount is listed in box 12b, category DD. The state in which I'm applying for unemployment insurance is Oregon. There was a remainder of the benefit amount that was taxed on each check, the amount that was left over after the health plan was payed. According to the unemployment office - and this is under review - it mostly depends on whether or not my employer paid taxes for the benefits provided. Anyone have any insight on a situation like this? Obviously I'm under the belief that the health benefits should be counted as an expense, and therefore income. Especially since they were listed under 'gross pay'.

How do health benefits from an employer factor into calculating unemployment benefit amounts?