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Section 125 Plans and the Self-Employed: Rules and Limits
HUB International 
[Guidance Overview] Apr. 27, 2026 "The tax exclusion under Section 125 is available only to employees as defined by the IRC. Put simply, if the [IRS] treats an individual as an owner rather than an employee, they are not eligible for pre-tax deductions under Section 125.... [I]ndividuals who are considered self-employed for tax purposes do not qualify as employees under this definition and cannot participate in a Section 125 plan on the same basis as W-2 employees." MORE >> |
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