Need guidance for Med. ins. for church staff

[Guest charms]

We are a small church in New England. We currently have an interim senior minister; associate minister, P/T admin asst. ; PT Music Director; and F/T super of buildings and grounds this was PT until this year.

Because of budgetary reasons, we just revised our personnel policy manual last year to NOT provide any directly paid support for insurance for staff other than our called/interim ministers. Our grounds staff had been on governmental medical but by going to F/T status, no longer qualifies and is now asking for our help.

We are trying to come up with a way to support his obtaining private insurance. He would like to be able to pay for this before taxes (have the monies deducted from his paycheck prior to his taxes being computed). We do not have any 125 plans per se and the called/interim ministers have this as part of their whole compensation package that is negotiated from the start.

I am curious how others with small churches do this.