Cafeteria Plan

Cafeteria Plan (Section 125 Plan) Benefits

A cafeteria plan gets its name from a cafeteria but has nothing to do with food. Just as individuals make food selections in a cafeteria, employees can choose the benefits of their choice before payroll taxes are calculated from the options offered by their employer. At Union County, we offer the convenience of pre-tax payroll deductions for medical, dental, and vision insurance premiums. A cafeteria plan is also referred to as a flexible benefits plan or Section 125 plan. 

Through the Cafeteria Plan, employees can also contribute a certain amount of their gross income to a health care or dependent care reimbursement account before taxes are calculated. Employees estimate how much they want to contribute to the account(s) before the beginning of the tax year (or when they are first hired). This amount is divided by the number of payroll periods and subtracted from each paycheck. The money that is subtracted is pre-tax, meaning employees don't have to pay tax on it. The IRS outlines eligible expenses from which eligible employees can be reimbursed throughout the plan year.

To learn more about the Cafeteria Plan benefits, click on this link to view the Summary Plan Description. Annual elections must be made to participate in the medical and dependent care reimbursement accounts, and annual re-enrollments are required.

• FSA Healthcare-Day-Care-Overview
• FSA Enrollment Brochure
• Health Care FSA - List of Eligible and Ineligible Expenses
• FSA Budgeting Tips

• Download the "Navia Benefit Solutions" app from the App store, enter passcode, select File a Claim, and follow prompts.
• Login to your Navia Benefits account and click the "File a Claim" link.
• Email your Claim Form to claims@naviabenefits.com or mail to Navia Benefit Solutions, P.O. Box 53250 Bellevue, WA 98015.
• Contact the Navia customer service team at 800.669.3539.