commissioned-employees

[Guest walker]

If a commissioned-employee makes an election to contribute $5,000 into his company's cafeteria plan for health benefits -- but only earns $2,500 during the entire plan year, is the employee required to come up with the remaining $2,500? What if the employee only incurred $2,500 in re-imburseable expenses -- is the remaining $2,500 that was elected waived? Any thoughts?