A Stand-Alone Wellness Program That Pays for Itself
EHP — The Employer's Choice — is a Preventive Care Management Program (PCMP) designed specifically for small business employees. It is a comprehensive, stand-alone wellness solution that pairs with any existing group health insurance plan — and can be implemented at any time, with no open enrollment or carrier change required.
Unlike traditional health benefits that cost the employer money, EHP is funded entirely through FICA payroll tax savings generated by routing the wellness program cost through a pre-tax Section 125 Cafeteria Plan using the WIMPER deduction. The result is improved health outcomes for your team — with zero net cost to the organization.
The long term impact is significant: employee health improves, everyday claims stay off your major medical plan, and the employer retains FICA payroll tax savings of up to $1,120 per enrolled employee per year. Better health benefits — funded entirely by tax savings that were already leaving your business every pay period.
Stand-alone program — pairs with any existing group health insurance
Employees do not need to be on the company health plan to participate
Employee take-home pay is unchanged — and in practice increases due to lower taxes
2,000+ employer clients | 4 million+ members enrolled nationwide
Not a Loophole. The ACA Created This.
How Is This Legal?
One of the most common questions employers ask is: "How is this legal?" The answer is simple: Congress built this into the law when the Affordable Care Act was passed. The ACA included a specific provision that allows employers who implement a qualifying Preventive Care Program to use a special pre-tax tax structure — the WIMPER — to fund it.
In Plain Terms — Here Is What the ACA Provision Means for Your Business
Implement a qualifying Preventive Care Program (Revive Health)
That is the only requirement to unlock the WIMPER tax structure. The moment you offer your employees access to a compliant preventive care program, the ACA permits you to run its cost through a pre-tax deduction.
The WIMPER deduction reduces taxable income
That reduction lowers the employee's tax bill and lowers your FICA match as the employer. Both sides pay less to the government — legally, because the ACA says you can.
The tax savings funds benefits
The money saved on taxes — money that was already going to the government every pay period — is redirected into health coverage and voluntary benefits like dental, vision, disability, and life insurance. The employee keeps more. You save more. Nobody pays anything extra.
The program is administered under ACA Federal Register Vol. 78, June 3, 2013, and is fully supported by IRS Office of Chief Counsel Memorandum 201703013. It complies with IRC Sections 105, 106, and 125, as well as ERISA, HIPAA, and ADA requirements. Full audit protection and compliance documentation are included at no additional charge.
Three Components. One Seamless Program.
EHP operates through three integrated components that work together to create tax savings for both the employer and employee while funding comprehensive wellness benefits.
PCMP Plan Documents
Specifies all IRC 213(d)-compliant wellness benefits provided under the program — primary care, urgent care, mental health, pharmacy, and more. These are the benefits the employee receives.
Section 125 Cafeteria Plan
Funded under IRC 106(a), enabling pre-tax deductions for eligible medical expenses. The wellness program cost is routed through this plan, reducing the employee's taxable income and generating FICA savings for both parties.
SIMERP
The Self-Insured Medical Expense Reimbursement Plan reimburses employees dollar-for-dollar for the WIMPER deduction after taxes are calculated — ensuring zero reduction in take-home pay. Because taxes dropped, net pay is actually higher.
Gross Pay Same
Employee's gross pay is unchanged
WIMPER Applied
Wellness benefit value deducted pre-tax
Taxes Drop
Lower taxable income = less FICA for both
SIMERP Reimburses
Full WIMPER amount added back after tax
Net Pay Higher
Tax savings funds Revive + voluntary benefits
Simple Eligibility Requirements
EHP is designed to be as accessible as possible. Employees do not need to be enrolled in the company group health plan to participate.
W-2 Employee
Must be a W-2 employee of the participating company.
Major Medical Coverage
Must carry qualifying coverage — employer plan, spouse's plan, individual marketplace policy, or other qualifying insurance.
Full-Time Status
Must work 30 or more hours per week. Employer must have a minimum of 10 full-time W-2 employees to qualify.
Full-Service Wellness Through Revive Health
All services delivered through the Revive Health platform — accessible 24/7 via web or mobile app. No co-pays, deductibles, or additional charges.
Primary Care
Nationwide access to board-certified physicians, Mon–Fri. Most consultations within 1–3 days. Covers chronic conditions: hypertension, diabetes, allergies, and cholesterol. No copay or deductible.
Urgent Care (24/7)
Connect with a provider from anywhere in the U.S. at any time. Eliminates costly ER visits for non-emergency needs.
90%+ of consults within 3 minutes
Mental Health
24/7 access to master's-level clinicians, matched within 5 days. Includes the Revive & Thrive app with live group sessions, AI coaching, and self-assessments.
88% first-session attendance vs. 30–40% for EAPs
Weight Management
Physician-supervised weight management with GLP-1 medication access, personalized coaching, and FitOn fitness content. Oral GLP-1 from $85/first month; Injectable Semaglutide $90–$210; Tirzepatide $155–$400.
Pharmacy
1,000+ maintenance and 70+ acute formulary medications delivered to the home at no cost. Discount card for off-formulary medications. Pharmacist consultations included.
Reporting & Analytics
Monthly Virtual Clinic Reports with utilization rates, savings data, venue redirection metrics, satisfaction scores, and top diagnosis trends.
How the Program Pays for Itself
The money that funds EHP is not new money. It is tax dollars already leaving the employee's paycheck — redirected to create better benefits. Select your pay frequency below.
Illustrative Example Only. Figures below are based on a hypothetical employee earning $44,460/year in Virginia, filing single, with $500/month in health insurance. Every employee's actual savings will differ based on salary, state, filing status, and existing deductions. A customized proposal with real figures for your group is available at no cost.
| Weekly Paycheck | Without EHP | With EHP |
|---|---|---|
| Gross Pay | $855.00 | $855.00 |
| Health Insurance (Pre-Tax) | −$115.38 | −$115.38 |
| WIMPER Deduction (wellness benefit value) | — | −$281.54 |
| Taxable Income | $739.62 | $458.08 |
| Federal Withholding | −$88.75 | −$55.93 |
| VA State Withholding | −$43.00 | −$26.82 |
| Social Security (6.2%) | −$45.86 | −$28.40 |
| Medicare (1.45%) | −$10.72 | −$6.64 |
| Total Taxes | −$188.33 | −$117.79 |
| SIMERP Reimbursement (added back after tax) | — | +$281.54 |
| Net Take-Home Pay | $551.29 | $622.37 ↑ |
| Increase in Net Pay (Tax Savings) | — | +$71.08 / week |
Where the Weekly Tax Savings Goes
| Bi-Weekly Paycheck | Without EHP | With EHP |
|---|---|---|
| Gross Pay | $1,710.00 | $1,710.00 |
| Health Insurance (Pre-Tax) | −$230.77 | −$230.77 |
| WIMPER Deduction (wellness benefit value) | — | −$563.08 |
| Taxable Income | $1,479.23 | $916.15 |
| Federal Withholding | −$177.50 | −$111.86 |
| VA State Withholding | −$86.00 | −$53.64 |
| Social Security (6.2%) | −$91.72 | −$56.80 |
| Medicare (1.45%) | −$21.44 | −$13.28 |
| Total Taxes | −$376.66 | −$235.58 |
| SIMERP Reimbursement (added back after tax) | — | +$563.08 |
| Net Take-Home Pay | $1,102.57 | $1,244.73 ↑ |
| Increase in Net Pay (Tax Savings) | — | +$142.16 / bi-weekly |
Where the Bi-Weekly Tax Savings Goes
per employee
Your FICA Match Drops the Moment Taxable Wages Drop
When the WIMPER deduction reduces an employee's taxable income, your FICA tax match is reduced by the same proportion. As the employer, you pay 6.2% Social Security and 1.45% Medicare on each employee's taxable wages. When taxable wages drop, so does your matching obligation.
That difference is money you no longer owe the government — and it adds up quickly across your workforce.
| Employer FICA Savings | Per Employee | 10 Employees |
|---|---|---|
| Per Paycheck — Weekly | $21.54 | $215.40 |
| Per Paycheck — Bi-Weekly | $43.08 | $430.80 |
| Per Month | $93.33 | $933.30 |
| Per Year | $1,120.00 | $11,200.00 |
Who Is Actually Paying for the Benefits?
The employees are — using money that was already leaving their paychecks as taxes. The employer contributes nothing additional.
The WIMPER Deduction Reduces Taxable Income
The dollar value of the wellness benefits is applied as a pre-tax deduction before taxes are calculated — reducing how much the employee and employer both owe the government.
The Tax Savings Funds the Benefits
Money that was going to the IRS every pay period is now available to cover the Revive Health platform fee and fund voluntary benefit elections — dental, vision, disability, life insurance.
The Employer's Role Is Payroll Structure
The employer does not contribute any additional dollars toward those benefits. The employer's role is to run the payroll structure correctly. The tax code does the rest.
Money that was going to the IRS is redirected into benefits — and both sides save. The employee keeps more take-home pay. The employer keeps the FICA savings. Nobody pays anything extra. The tax code is working exactly as Congress designed it.
The Remaining Reserve Funds Additional Coverage
Once the Revive Health fee is covered by the employee's tax savings, the remaining reserve funds voluntary supplemental coverage — with no reduction in take-home pay and no additional cost to the employer.
| Voluntary Benefit | Sample Monthly Cost | What It Covers |
|---|---|---|
| Short-Term Disability | $26.87 | Bridges gap to 72% income replacement if unable to work |
| Critical Illness / Cancer | $9.78 | $10,000 lump sum on diagnosis — guaranteed issue |
| Hospital Indemnity | $30.50 | $2,000 admission + $200/day confinement benefit |
| Accident Insurance | $18.11 | 24/7 on/off-job coverage; $2,000 hospital + $500/day ICU |
| Whole Life Insurance | $112.68 | Guaranteed issue life to age 95; builds cash value |
| Dental | $30.50 | 100-80-50 coinsurance; $1,000–$2,000 annual maximum |
| Vision | $13.78 | VSP network; frames, contacts, and Rx savings card |
| Example: STD + Critical Illness + Hospital Indemnity + Whole Life | ~$179.83/mo | Covered entirely by tax savings — no change to paycheck! |
All figures are examples only. Actual costs vary by age, plan design, coverage amount, and state. Individual quotes provided during enrollment.
A Win for Employers. A Win for Employees.
For the Employer
$0 net cost to implement
Saves ~$1,120 per enrolled employee per year in FICA taxes
No disruption to existing health plan
Can start any time — no open enrollment required
Reduces major medical claims by shifting everyday care to Revive
Fewer claims = lower risk of premium increases at renewal
Full compliance documentation and audit protection included
Payroll integration handled by EHP
For the Employee
Net take-home pay increases — taxes dropped
Free primary care with no copay or deductible
24/7 urgent care — connect in under 3 minutes
Mental health support available around the clock
1,000+ prescriptions delivered to their home at no cost
Access to weight management and GLP-1 medications
Tax savings reserve funds supplemental insurance elections
Coverage does not require enrollment in company health plan
Up and Running Quickly — Minimal Admin Burden
EHP's onboarding process gets employers and employees up and running fast, with dedicated support at every step.
Discovery Call
We walk through the program, demonstrate FICA savings potential, and show how voluntary benefits can provide comprehensive coverage at no net cost — typically up to $1,120 per employee per year.
Census Collection
EHP's in-house CPA team assists with collecting the employee census via email and phone outreach — completely hands-off for the employer.
Proposal
Within 24 hours of receiving the census, EHP presents employer FICA savings and individual employee tax allocations with real numbers tailored to your group — at no cost.
Enrollment
Flexible enrollment options — virtual, onsite, or self-enrollment — with EHP managing all employee education and communication to achieve 85–90% participation.
Program Launch
EHP's onboarding team coordinates the launch date, ensures seamless payroll integration, and confirms all plan documents and policies are in place.
Ongoing Support
Continued customer service, mid-year employee additions, and monthly reporting so you always know the program is performing.
