What Section 125 generally does
A cafeteria plan can allow employees to choose among qualified benefits under a written plan. IRS Publication 15-B identifies accident and health benefits among the benefits that may be offered, while also describing benefits and individuals that require different treatment.
That framework does not mean every service, payment, employee, or plan design automatically receives the same tax treatment.
What Section 105 generally does
Section 105 addresses amounts received through accident or health plans and includes an exclusion for qualifying reimbursements of medical-care expenses, subject to the statutory rules and the employer's facts.
The relevant question is not whether a sales page mentions Section 105. The employer should identify the written arrangement, the qualifying medical-care connection, the payment mechanics, and how the plan is administered.
What the IRS has not said
General Code sections and IRS publications do not make a specific vendor or program IRS-approved. They also do not establish a universal payroll-tax result for every employer.
A responsible review separates official tax rules from the program owner's description, then asks the employer's own tax, legal, payroll, insurance, and benefits advisors to evaluate the company-specific analysis.