A unified healthcare model that reduces your payroll taxes by up to $900 per employee and provides meaningful health benefits — at zero net cost to you or your workforce.
Your business must meet all of the following minimum criteria:
Takes less than 2 minutes · No obligation
Based on IRS employer FICA rates (7.65%) and national Workers' Compensation averages. Actual savings may vary.
Zero net cost to employees. Their take-home pay remains unchanged or increases by up to $50/month — while receiving a full suite of health and wellness benefits.
* Estimates based on IRS employer FICA rate (7.65%) and national WC premium averages. Individual results vary.
A Wellness and Integrated Medical Plan Expense Reimbursement (WIMPER) program is an innovative, IRS-compliant tax strategy that simultaneously reduces employer payroll costs and provides employees with meaningful health and wellness benefits — at zero net cost to either party.
"The value of coverage by an employer-provided wellness program that provides medical care (as defined under § 213(d)) generally is excluded from an employee's gross income under § 106(a), and any reimbursements or payments for medical care (as defined under § 213(d)) provided by the program is excluded from the employee's gross income under § 105(b)."
The WIMPER Program is a unified healthcare model comprised of three interlocking IRS tax code provisions: a Section 106 Wellness Plan, a Section 105 Self-Insured Medical Reimbursement Plan (SIMRP), and a Section 125 Cafeteria Plan. Together, these three components produce a compounding tax advantage for both the employer and the employee.
The WIMPER Program's tax advantage is not a loophole — it is explicitly authorized by the IRS through three separate Internal Revenue Code provisions that work together to produce a compounding benefit.
Under IRC § 106(a), the value of employer-provided wellness coverage is excluded from an employee's gross income. This means the employer's contribution to the wellness plan is not subject to FICA taxes — reducing payroll tax liability for both the employer and the employee.
Under IRC § 105(b), amounts paid by an employer to reimburse employees for medical care expenses (as defined under § 213(d)) are excluded from the employee's gross income. The SIMRP component allows the program to reimburse employees for qualifying medical expenses tax-free.
Under IRC § 125, a cafeteria plan allows employees to choose from a menu of qualified benefits using pre-tax dollars. This reduces the employee's taxable wages, which in turn reduces the employer's FICA tax base — creating a dual tax savings for both parties simultaneously.
When these three provisions are combined into a single unified plan, they produce an immediate, compounding reduction of labor costs — including up to $900 per employee in FICA taxes and up to 30% in Workers' Compensation insurance premiums — while simultaneously providing employees with a comprehensive suite of health and wellness benefits at zero net cost.
The WIMPER Program restructures how employee compensation is classified — converting a portion of gross wages into pre-tax benefit contributions, which reduces the taxable wage base for both the employer and employee.
Each eligible W2 employee enrolls in the Section 106 Wellness Plan. Their gross compensation is restructured to include a pre-tax wellness benefit contribution.
Under IRC § 125, the wellness contribution is deducted from gross wages before FICA taxes are calculated — reducing the taxable wage base for both employer and employee.
Because the taxable wage base is reduced, the employer pays less in FICA taxes (up to $900/employee) and Workers' Compensation premiums (up to 30%) — immediately and every payroll cycle.
Under IRC §§ 106(a) and 105(b), employees receive a comprehensive suite of health and wellness benefits — and their net take-home pay remains unchanged or increases by up to $50.
The WIMPER Program's tax treatment is explicitly authorized by the IRS through CCA Memorandum 201703013, which confirms that employer-provided wellness coverage is excluded from gross income under IRC § 106(a) and that medical reimbursements are excluded under IRC § 105(b). The program is fully compliant with the Affordable Care Act (ACA), the Americans with Disabilities Act (ADA), ERISA, and HIPAA — and includes audit protection.
Lower your business's labor costs and invest in your employees' health and well-being with EBS Health Group's WIMPER Program.
The combined tax incentives and benefit options of our WIMPER Program are unmatched by any other wellness program, SIMRP, or Preventative Care Management Program (PCMP) provider.
Our WIMPER Program offers a wide range of employee benefits, including mental health services, telemedicine, and life insurance, from AM Best A+ rated companies in all 50 states.
Our WIMPER Program was crafted by tax and insurance professionals to comply with all IRS memos, the Affordable Care Act (ACA), and related public law with audit protection available.
Yields an Immediate Reduction of Labor Costs, Including up to $900 per Employee in FICA Taxes and up to 30% in Workers' Compensation Insurance
or up to $650 and 18% for Businesses With Less Than 20 Employees
Provides Participatory Health and Wellness Benefits for Employees Without Affecting Their Net Pay
Integrates Seamlessly With All Major Payroll Providers and Software, and Insurance Carriers
We understand the challenges employers face in today's labor market. That's why our WIMPER Program was purposely created to democratize access to high-quality, customizable health and wellness benefits that meet employees' needs and expectations.
Empowers Employees and Their Families With a Wide Range of Meaningful Benefits to Choose From
Boosts Employees' Engagement, Productivity, and Well-Being
Reduces Employees' Paid Time Off (PTO)/Paid Sick Leave (PSL)
Improves Talent Acquisition and Employee Retention Efforts
A comprehensive suite of health and wellness benefits for your entire workforce, available at zero net cost to employers and employees.
The WIMPER Program delivers measurable results for businesses and employees alike.
The qualifications for our WIMPER Program are simple whether you're a small, midsize, or large business.
or Receive an Annual Salary of at Least $30,000
Those without a qualified health plan may opt for a Minimum Essential Coverage (MEC) plan.
The WIMPER Program produces measurable, immediate savings for your business — reducing both FICA payroll taxes and Workers' Compensation insurance premiums simultaneously.
Our team works directly with your payroll and HR departments for hassle-free, compliant administration.
Frequently Asked Questions, Answered
Still have questions? Give us a call at +1 (305) 320-4486
A comprehensive deep-dive into how the WIMPER Program works, who qualifies, and how to maximize your savings.
Read NowThe IRS Chief Counsel Advice that forms the legal foundation for the WIMPER Program's tax-advantaged structure.
View MemoThe Internal Revenue Code provisions that govern the tax treatment of employer-provided wellness and medical benefits.
View CodeIn addition to all IRS memos and provisions under the Affordable Care Act (ACA), the WIMPER Program accounts for the following public law: Internal Revenue Code (IRC) § 106(a) (i.e., ERISA), IRC § 213(d) (i.e., ACA and ADA), IRC § 105(b) (i.e., HIPAA), IRC § 125, Code of Federal Regulations (CFR) § 1.105-11, IRC § 104(a)(3), CFR § 1.105-11(i), CFR § 1.105-11(k)(1), and CFR § 1.105-11(k)(2).
Submit your WIMPER Intake Form online to find out how much your business could save with our tax-advantaged employee wellness program.