A shoe insert assembly includes a panel that is selectively positioned in a shoe. The panel has an opening therein and the opening is aligned with a heel when the shoe is worn thereby facilitating pressure to be relieved from the heel. A cushion is positioned within the panel and the cushion absorbs pressure exerted by a foot onto the shoe thereby enhancing comfort of the shoe. A pad is coupled to the panel and the pad is aligned with an arch in the foot when the shoe is worn thereby enhancing comfort of the shoe.