Is a personal check from a business to an employee embezzlement?

My husband and friend have a business for almost 8 years. It is only the two guys and they are the owners and employees. They have health insurance plans that include both families. One family's plan cost more than the other, so to keep it even for both, one family(my husbands partner) had to pay the company the difference, which they did each month. We recently changed insurance companies and now the situation is reversed. Now their insurance is lower then ours because they chose a cheaper plan. His wife does the payroll, and she's been cutting a personal check to her husband(the partner of the business) each month for the difference instead of having us pay the company the difference. I do not like that, it seems like embezzlement to me. When we changed insurance companies, and knew there would be a difference, they said the insurance company told them of a health insurance savings plan they could open as a backup for what insurance doesn't cover. They were going to put that money in that account, so the check would go directly to the insurance company. But instead she has been cutting the personal check to her husband. So we needed to find out if that is legal. I can't see how it can be and I want to stop it. SO any advice you can give me would be greatly appreciated. - Is this your question? Add additional information