POP withholding and mid-month termination

[cheersmate]

Is an employer permitted to double-up cafeteria plan pre-tax health insurance withholding amounts from a final payroll for an employee who terminated mid month? This would be done to cover the "2nd half" the employee would have ordinarily paid in the latter part of the month had employment continued. [This is with respect to a MD employer.]

Thank you.

[Flyboyjohn]

No, you're only permitted to withhold what the employee authorized to be withheld on their election form so unless the form (or possibly the plan documents) permit a "doubling up" I don't see how you could do it.

[cheersmate]

Thank you for your reply.

If no such "doubling up" language on election form (or plan doc), is the employer obligated to absorb the remaining premium? Health Care premiums are paid by employers prior to the 1st of the month for which applicable; is this essentially a cost risk to the employer?