Premiums paid by check & adjustment to wages to make "pre-tax"?

Employer has a policy whereby tipped employees pay health insurance premiums by check (because income fluctuates and they may or may not have enough to deduct from one pay period to the next).  Employer has a Section 125 plan. Can a tipped employee's wages and tax withholdings be adjusted so that the impact on the employee is the same as if the premium were deducted from pay pre-tax? 

The answer is a clear No, right?  I don't think it's a 125 issue as much as a tax withholding/reporting issue. The employer must accurately report all wages paid and the premium amount is wages paid - even if the employee writes a check back to the employer for premiums. Correct?  

I agree with you - it’s a no from my understanding.   It’s a terrible result for those tipped employees making less than minimum wage.  I’ve heard of pulling amount out of wages pre-tax and any difference paid by check.  Not ideal, but better than all being paid by check.  I’m assuming they are only covering those FTEs they are required to cover, correct?  So, they could raise wages to cover premiums, but assume that would not happen.