What are the withholding requirements for plan contributions?

[katieinny]

Employees are participating in the employer's Premium Only Plan. I understand that FICA should not be withheld from those salary deferrals, but what about FUTA?

[E as in ERISA]

You may be aware of this already. But FUTA is paid solely by the employer. And I believe that the base is really low. The first several thousand dollars of compensation? So the employees are either way over or if they make below the base they're not likely to be deferring. So if you don't get an answer, it may be that it's usually not worth someone looking for the answer.

[oriecat]

Section 125 amounts are exempt from FUTA taxation for the employer. The annual base is $7000.

[jmor99]

If I'm not mistaken, they're also exempt from SUTA.

[oriecat]

It depends upon which state it is...