Payroll savings that survive an audit.
Fiscorex designs and administers IRS-compliant cafeteria plans that lower FICA liability for mid-market and enterprise employers — built on standard, time-tested rules, not the cash-back schemes the IRS flagged in CCA 202323006.
Everything a compliant plan requires, administered end to end.
From initial design through annual testing — one team, one audit trail.
Plan Design
Cafeteria plan architecture built around your wage bands, existing benefits stack, and headcount — engineered to hold up under IRS review from day one.
Enrollment & Funding
Employee elections, pre-tax contribution routing, and medical reimbursement funding, handled end to end so payroll teams stay out of the weeds.
Compliance & Reporting
Annual nondiscrimination testing, plan documentation, and a standing, indexed audit trail available on demand for any regulatory body.
Your compliance partner, not your cash-back vendor.
Fiscorex specializes in designing and administering IRS-compliant Section 125 cafeteria plans that unlock meaningful FICA savings for employers while delivering real healthcare value to employees.
We built our practice on the rules that were already sound — long before the IRS started scrutinizing wellness cash-back schemes — so every dollar saved is fully defensible under examination.
Read our approachThe legal mechanics behind Section 125.
A proven statutory framework, applied in the same order for every plan we administer.
Section 125 Cafeteria Plan
Employees elect qualified benefits pre-tax, reducing gross wages subject to FICA for both employer and employee.
Section 105 Medical Reimbursement
Pre-tax dollars fund actual healthcare expenses, meeting IRS requirements for excludable benefits rather than taxable cash.
Nondiscrimination Testing
Plans undergo annual testing to confirm they do not disproportionately favor highly compensated or key employees.
Digital Compliance Vault
All plan documents, amendments, and audit trails are held in a secure, indexed repository for instant regulatory retrieval.
Where compliant payroll reclassification delivers the most.
Workforce structure determines savings potential — these verticals see it first.
Manufacturing & Logistics
Compounds savings by lowering both standard FICA obligations and heavily burdened workers’ comp classifications.
Construction & Skilled Trades
A high-value recruitment and retention lever for field workers, while mitigating steep trade-based payroll liabilities.
Healthcare & Hospitality
Lowers operating costs across high-turnover workforces with instant-access virtual care, at no added benefit budget.
Questions we get before signing.
The IRS rightfully targeted programs that paid tax-free cash rewards to employees for basic wellness activities. Fiscorex does not do this. Our program uses pre-tax dollars strictly to purchase real, comprehensive healthcare benefits — funding actual medical care and plan premiums rather than cash payouts — so it complies fully with standard, time-tested Section 125 and Section 105 rules.
Because we don’t rely on aggressive cash-back structures, your risk profile matches that of any standard corporate Section 125 premium-only plan. Our Digital Compliance Vault holds all required plan documentation, amendments, and nondiscrimination reports for seamless verification by any regulatory body.
Most employers move from initial assessment to a live plan within one full payroll cycle. Timeline depends on plan complexity, existing benefits integration, and enrollment scheduling.
Schedule a confidential compliance assessment.
Tell us about your workforce and current benefits structure — we’ll return a defensible savings estimate before you commit to anything.