Move from Payroll Based to Insured STD - 401(k) Contributions

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Company X has historically paid those of its employees who went out on short-term disability a percentage of their salary during the period of disability out of its payroll, and it deducted 401(k) contributions and included the benefits received in the employee's compensation. Company X has decided to provide short-term disability on an insured basis or a self-insured basis administered by an insurer. Employees on short-term disability receive payments from the insurer and the insurer issues a Form 1099 to reflect the amount of benefits that were taxable (all of them since it is provided on a noncontributory basis). Is there any way that 401(k) contributions can be deducted from these amounts, albeit in arrears and not violate the requirement that deferrals have to be made from prospectively received compensation?lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll