How to deduct primium for a Medical Insurance?

What is the name of your state? MD
I'm on the COBRA and in addition I buy dental insurance.
1. Is there any other than schedule A (with 7,5%) way to deduct the primium I pay for the health insurance?
2. Why the employer is allowed to deduct medical premium before tax?

Thanks!

When the employer deducts the premium before tax, they are doing you a favor, because you get the entire deduction, as opposed to getting the deduction minus 7.5%, and then only if you can itemize.

If your premiums are pretax, they are already deducted from your income, you can't deduct them again on your taxes.

Snipes

Another words If I'm paying COBRA primium out of pocket there is no other way for me deduct it other than schedule A - 7,5% (meaning 0 to me as my total primium for the year less than 7,5%)?

It can only be deducted on Schedule A, that is correct.

Snipes