W-2 Comp w/Sec125

Can W-2 Compensation ever include Section 125 pre tax medical/cafeteria contributions?

If I understand correctly, Sec125 Comp is exempt from Fed/FICA taxes so is not reported at all in Box 1, 3, 5.

However, a plan doc I'm looking at says in the definition of Total Comp that Total Comp = W-2 Comp, which includes elective deferrals and Sec 125 pretax contributions.

Mid day confusion here.

125 contributions are pre-tax and not subject to FICA/Medicare as you note. Typically, a W2 compensation definition will specifically say, somewhere and somehow, that 125 and all sorts of other pre-tax deferrals are included (or excluded). Are you looking at an IDP? If pre-approved, look at the BPD, and you may need to bounce around for definitions within definitions. There are also some plans that intentionally use W2 taxable wages, although not common.