Who needs to have a paid subscription for emergency access to work, the grantor, grantee, or both?
The grantor needs premium to invite/remove an emergency contact.
Grantees just need a free account, and if the grantor’s account loses premium, their established emergency contacts will remain.
[Edit: only grantor needs premium for emergency access]
I’m a bit confused by your answer, not sure now if the grantee needs premium or free.
Grantees only ever need free 
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@tgreer: Mix-up? I assume that the grantor needs premium.
Could you add this into the help guide so this is clear to users when they read about how to set this up.
As far as I understand the “Note” it is not clear if both users need to be premium users or not.