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Compliance updates, payroll efficiency strategies, and Section 125/105 guidance for employers and their advisors.
What Is a Premium-Only Plan? A Guide for Employers
Premium-only plan definition, how POPs work under Section 125, and what employers need to verify before using pre-tax premium deductions.
Read Article →Setting Up a Self-Insured Medical Reimbursement Plan (SIMRP): A Step-by-Step Guide for Employers
How to establish a compliant SIMRP, from plan document requirements and nondiscrimination testing to open enrollment and ongoing administration.
Read Article →What Is FUTA? A Guide for Employers
FUTA definition, 2026 tax rates, how the SUTA credit works, and how Section 125 plans reduce an employer's FUTA liability.
Read Article →Section 125 for Healthcare Employers: FICA Savings for Medical Practices and Staffing Firms
How Section 125 cafeteria plans reduce employer FICA taxes for medical practices, home health agencies, and healthcare staffing firms.
Read Article →Section 105(b) Plan Document Requirements Checklist for Employers
Section 105(b) plan document checklist: ERISA, IRC, and DOL requirements every employer needs in place before the plan goes live.
Read Article →What Is QSEHRA? A Guide for Small Business Employers
QSEHRA defined: what it is, who qualifies, 2026 contribution limits, and how it differs from a Section 125 cafeteria plan for small employers.
Read Article →How FICA Savings Work: A Complete Guide for CFOs
Section 125 FICA savings for CFOs: the legal mechanism, savings math by company size, and six compliance failures that eliminate the benefit.
Read Article →Section 125 for Restaurant and Hospitality Employers: FICA Savings the "No Tax on Tips" Law Does Not Cover
The No Tax on Tips law is an employee deduction, not employer relief. Here is where restaurant employers actually reduce their FICA burden.
Read Article →Section 125 Plans: Nine Questions Employers Ask Before Getting Started
Common employer questions about Section 125 cafeteria plans answered directly: eligibility, savings math, setup, compliance risk, and IRS legal standing.
Read Article →What Is a Section 105(b) Plan? A Guide for Employers
Section 105(b) plan definition: how employer-funded medical reimbursement plans work, what qualifies as a tax-free expense, and why compliance matters.
Read Article →What Low Health Plan Participation Rates Cost Employers in Payroll Taxes
76% of eligible workers participate in employer health plans, but that number is slipping. Here is what lower participation means for your FICA tax bill.
Read Article →Cafeteria Plan vs. Premium-Only Plan: Employer Options Under Section 125
The difference between a full Section 125 cafeteria plan and a premium-only plan, and how to choose the right structure for your workforce.
Read Article →2026 HSA, FSA, and HDHP Limits: What Employers Need to Update Before Open Enrollment
IRS released 2026 HSA, FSA, and HDHP limits. Dependent Care FSA rises from $5,000 to $7,500 for the first time since 1986. What employers need to update.
Read Article →Section 125 for Construction Companies: Reducing Employer FICA on W2 Payroll
How construction employers reduce employer FICA using Section 125. Eligible benefits, plan requirements, savings projections, and common pitfalls.
Read Article →Employer FICA Savings Implementation Checklist
Step-by-step checklist for implementing a Section 125 cafeteria plan to reduce employer FICA taxes, with compliance requirements at each stage.
Read Article →Section 125 FICA Savings: A P&L Framework for Fractional CFOs
Section 125 FICA savings reduce employer payroll taxes by $1,000+ per employee. A P&L framework for fractional CFOs evaluating this for employer clients.
Read Article →Section 125 vs Section 105: What's the Difference?
Section 125 funds the plan. Section 105 creates the benefit. What each code section does and why the distinction matters for SIMRP advisors.
Read Article →Section 125 in the Proposal: A Broker's Guide to the FICA Savings Conversation
How brokers can quantify Section 125 FICA savings and present the math clearly in employer proposals, with plan design and compliance basics.
Read Article →Section 125 FICA Savings: What CPAs Should Tell Their Employer Clients
How CPAs can help employer clients reduce payroll taxes through Section 125 plan optimization, with the math and compliance details.
Read Article →FSA vs HRA vs SIMRP: Which One Fits Your Business?
FSA, HRA, and SIMRP compared side-by-side: tax advantages, contribution limits, employer requirements, and which option reduces payroll taxes most.
Read Article →Annual Nondiscrimination Testing Checklist for Section 125 Plans
Section 125 nondiscrimination testing checklist: HCE identification, three required tests, census data preparation, and corrective steps.
Read Article →Why Employer Healthcare Costs Are Rising at the Fastest Rate in 15 Years
Four cost drivers are pushing employer health spending past $18,000 per employee in 2026. Here is what is behind the numbers.
Read Article →Section 125 Plans for Small Businesses: A Practical Guide to Setup and Savings
How small businesses set up Section 125 cafeteria plans, qualify for IRS safe harbor, and save 7.65% in employer FICA on every pretax dollar.
Read Article →Section 125 Cafeteria Plan Compliance Checklist for Employers
Section 125 compliance checklist: plan documents, nondiscrimination testing, elections, and reporting requirements for employers.
Read Article →2026 ACA Affordability Threshold Rises to 9.96%: What Employers Need to Know
The IRS raised the 2026 ACA affordability threshold to 9.96%. Here are the new penalty amounts, safe harbors, and what ALEs should do now.
Read Article →5 Health Plan Compliance Areas the DOL Is Targeting in 2026
EBSA recovered $1.4 billion in 2025 and shifted enforcement priorities for 2026. Here are 5 areas employers with health plans should review now.
Read Article →What Is Nondiscrimination Testing for Section 125? A Guide for Employers
What nondiscrimination testing means for Section 125 plans, the three required tests, and how employers stay compliant.
Read Article →The True Payroll Tax Cost of Adding Employees: What Growing Companies Underestimate
Each new hire costs more than salary. Here is what employers actually pay in FICA, FUTA, and SUTA, and how to reduce that burden legally.
Read Article →The 2026 Social Security Wage Base Is $184,500: What Employers Need to Know
The Social Security wage base rose to $184,500 for 2026. Here is what it costs employers and how pre-tax benefits reduce the impact.
Read Article →What Is a Section 125 Cafeteria Plan? A Guide for Employers
Section 125 cafeteria plan definition, how it works, employer tax advantages, and key compliance requirements under the Internal Revenue Code.
Read Article →Why Employees Leave Small Businesses for Larger Companies, and What to Do About It
44% of workers cite better benefits as a reason to quit. Small businesses can close the gap without matching Fortune 500 budgets.
Read Article →What Is FICA? A Guide for Employers
FICA definition, 2026 tax rates, wage base limits, and what employers need to know about reducing their payroll tax burden.
Read Article →Health Benefits Cost Small Businesses $8,500 per Employee. Here Is How to Reduce That Number.
SMB health benefit costs are projected to rise 9% in 2026. Five proven strategies to lower your per-employee spend without cutting coverage.
Read Article →How Section 125 Plans Reduce Employer Payroll Taxes: The Math Behind FICA Savings
Every pre-tax dollar your employees contribute to a Section 125 plan lowers your FICA bill. Here is exactly how the math works.
Read Article →Is Your Wellness Program Actually IRS-Compliant? 5 Warning Signs Employers Miss
Five warning signs your wellness reimbursement program may not meet IRS requirements, and what non-compliance actually costs.
Read Article →The Fixed Indemnity Trap: Why Your Wellness Plan Might Be an Audit Risk
IRS Memo 202323006 targets cash-for-steps wellness plans. Learn how compliant Section 105(b) programs avoid the fixed indemnity audit risk.
Read Article →Understanding IRS Section 105: The Legal Foundation of Tax-Advantaged Medical Reimbursement Plans
A comprehensive guide to IRS Section 105, the legal foundation for tax-free medical reimbursement plans and employer FICA savings.
Read Article →What Is SIMRP? The Complete Guide to Self-Insured Medical Reimbursement Plans
How Self-Insured Medical Reimbursement Plans work, their tax advantages under IRS Section 105, compliance requirements, and ROI.
Read Article →What Is WIMPER? | The Section 125 and Section 105 Wellness Benefit Structure
What WIMPER stands for, how the Section 125 and Section 105 integration works, and what employers need to know about implementation.
Read Article →Talk to Brandon About Your FICA Savings
Schedule a free consultation with Brandon Attebury, Program Advisor. He'll review your payroll data and show you your projected savings. No obligation.