What could the WIMPER Plan put back in your payroll budget?
Give us your headcount and a rough average salary. We'll model your employer‑side FICA recovery instantly — no census or payroll file needed for this first pass.
Basis: eligible W‑2 employees · Assumption: 80% projected enrollment ( enrolled lives)
| Payroll tax liability analysis | Baseline | With Section 125 |
|---|---|---|
| Gross annual payroll (est.) | ||
| Pre‑tax benefit deductions | $0 | |
| Adjusted FICA wage base |
| Employer FICA recovery | Rate | Recovered capital |
|---|---|---|
| Social Security tax reduction | 6.20% | |
| Medicare tax reduction | 1.45% | |
| Total annual FICA savings | 7.65% |
Ready for a verified number?
This estimate uses standard assumptions. A verified ProForma runs on your actual payroll export — reach out and we'll walk it through with you.
Savings assumption: this preliminary estimate applies a standard projection of roughly $800 in annual employer FICA savings per enrolled employee. Actual per‑employee savings run lower once wages pass the FICA wage‑base cap, and your employer total will depend on your real census, wages, election amounts, and participation. A verified figure requires an actual payroll export.
Basis: the 7.65% combined FICA reduction on qualifying Section 125 salary reductions follows IRC §3121(a)(5)(G) and IRS Publication 15.
Disclaimer: this is an educational estimate, not tax or legal advice. Review any Section 125 implementation with your own tax counsel before acting on it.
Thanks for the details.
Based on what you've entered, a Section 125 + 105 program tends to work best for employers with 10 or more benefit‑eligible employees who already run a group health plan — that's what gives the deduction enough payroll to recover meaningfully against.
For a smaller team, a QSEHRA (Qualified Small Employer HRA) often reaches similar tax efficiency and fits under 50 employees. Happy to talk through which structure actually fits your headcount.
WIMPER Plan Hawaii
Strategic Employee Benefits Advisory • Enterprise Plan Optimization • Direct Consultation
Direct Inquiries: (808) 526-4446 • [email protected]
DISCLAIMER & LEGAL DISCLOSURE: Worksite Benefits provides structured corporate benefit analysis, carrier evaluation, and strategic advisory services. Voluntary worksite programs, pre-tax plans, and supplemental coverage structures are governed by individual carrier contracts, plan documents, ERISA guidelines, and applicable state insurance statutes. Information presented on this site is for institutional decision-making purposes only and does not constitute formal tax, legal, or fiduciary accounting advice. Availability of specific underwriting concessions is contingent upon organizational qualification and carrier guidelines.
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