Supplemental health + wellness. Real savings.Changes the page to larger text, wider spacing, shorter line lengths, and enhanced contrast.Employer learning center
Get the plain-language answer first, then review the payroll mechanics, written terms, and federal tax boundaries behind it.
Choose a guide
See what The Plan is, what employees can use, where employer savings may come from, and which claims the federal guidance does not support.
See how a Section 125 cafeteria-plan structure can sit behind a supplemental employee wellness plan, including which written details control the result.
Read the guide →02Employer FICA savingsLearn when qualifying salary-reduction contributions may be excluded from employer FICA wages, which payments remain taxable, and why this is not a special tax credit.
Read the guide →03Supplemental health and wellnessExplore preventive care, mental health support, virtual primary care, prescriptions, family access, and how The Plan works alongside major medical.
Read the guide →04Federal tax boundariesReview the rules for cash payments, fixed payments, premium refunds, medical-expense substantiation, and general wellness spending.
Read the guide →Industry examples
Industry does not determine eligibility. It changes which entities, locations, payroll populations, coverage arrangements, and operating responsibilities need to be reviewed.
Separate each employing entity and payroll population. Review locations that use different payroll systems or current coverage using their own facts.
Review focusMap stores, legal entities, employee groups, and payroll systems. Use one Plan explanation while calculating each payroll population separately.
Review focusConfirm which W-2 employees are in scope as assignments and employment status change. Model actual pay frequency, eligibility rules, and employee movement.
Review focusReview facilities, legal entities, payroll groups, and current coverage. Coordinate payroll setup with clear access information for employees.
Review focusKeep major medical clearly distinct while evaluating mental health, everyday care, privacy responsibilities, payroll controls, and employee communication.
Review focusProfessional services, construction, hospitality, nonprofits, education, technology, public organizations, and other employers can request a company-specific review.
Review focusIf you employ W-2 employees, your company can request a review. The answer comes from your company's facts, not whether your industry appears in a list.
For employers in any industry
Industry does not determine fit. The review uses your workforce, payroll, current coverage, and proposed Plan structure.