Through a Section 125 Cafeteria Plan, employers can provide employees the opportunity to pay insurance premiums, out-of-pocket medical expenses and child care expenses with pre-tax dollars. Cafeteria Plan premium payments are treated as salary reductions and reduce taxable income for income tax and FICA purposes, reducing the tax liability for both employees and employers. Through a Cafeteria Plan, an employee can customize his/her benefits package based on their individual priorities.

Employee Benefits Application Form