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deductions subject to tax


Guest newlifeca

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Guest newlifeca

One of our church staff members have money deducted from their paycheck to be used toward Health premium. The church pays a portion, they pay a portion. Can anyone confirm that this deduction is not subject to FICA or social security. Thanks.

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As a general rule, the employee portion is not subject to FICA and FWT etc if done under a section 125 plan and the employer portion is not includible in the gross income of the employee under section 106.

I use the term "general rule" because it is possible to do it otherwise, but needs unusual plan design and has been done by a very very limited number of employers, some of whom had to go to Court against the IRS. So it is not something that you would want to do.

FICA is Social Security.

George D. Burns

Cost Reduction Strategies

Burns and Associates, Inc

www.costreductionstrategies.com(under construction)

www.employeebenefitsstrategies.com(under construction)

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