How America's Companies Save Millions by Accepting a 47-Year-Old Congressional Gift
For CFOs, Finance Leaders, and Business Owners: Discover the IRS-approved strategy that increases net profits by $1,000+ per employee annually at zero net cost to your organization.
Average annual savings per employee through FICA tax reduction
Net cost to implement - employees fund their own benefits
This IRS-approved program has been available since 1978
Enter your employee count and average wages to see your potential annual savings
Launch CalculatorIncrease Profits $1,000 Per Employee Per Year—At No Net Cost is the definitive compliance guide for CFOs, tax professionals, and benefits advisors evaluating Section 125 cafeteria plan programs for employer FICA savings. This book details the dual-premium architecture that distinguishes compliant payroll tax reduction programs from arrangements flagged under IRS CCA 202323006—where fixed indemnity wellness payments funded through pre-tax salary reductions become taxable wages. Readers learn how before-tax premiums under Section 125 fund qualified medical benefits while after-tax premiums preserve tax-free treatment of wellness payments under Section 104(a)(3), avoiding the Section 105(b) reimbursement pitfalls that trigger IRS scrutiny. Written by the principals of PTE Group Inc., this payroll tax reduction book provides the legal framework, case studies, and audit-ready documentation standards required for enterprise-level implementation. Finance and HR professionals researching FICA tax savings, cafeteria plan compliance, or fixed indemnity tax treatment will find this the authoritative reference for sustainable, defensible program design.