Employer contributed $375 to the FSA Plan for employees with single medical coverage who elected to enroll in their spouse's plan, and $750 for employees with family medical coverage who elected to enroll in their spouse's plan. Employer contributed 90% of the cost for single coverage and 50% for the dependent cost.

Result: Employer saved $231,600 in annual company premium contributions with an investment of $17,625, yielding an ROI of $1,300%.

Employer decided to match up to $250 for each participant who enrolls in the company sponsored Flexible Spending Account program. This decision was tailored to offset some of the concern of moving their group health insurance plan to a higher medical deductible.

Result: Employer saved premium dollars by moving to a higher deductible health insurance plan, employer generated payroll tax savings from increased FSA participation, and employer alleviated employee concern about the higher deductible by helping employees use tax-free compensation for unreimbursed medical expenses as healthcare costs continued to increase.

Employer contributed $100 toward the Flexible Spending Account for each employee who successfully completed a Health Risk Assessment, and up to $200 additional for each employee who met approved metrics from their bona fide wellness program.

Result: 95% of employees completed the Health Risk Assessment, versus only 60% when it was purely voluntary.

Employer "seeded" $250 for each participant in the Dependent Care Assistance Program. The total investment was $9,000 including plan administration fees.

Result: 20 additional employees enrolled, a 253% increase.  Generated an estimated $20,000 per year tax savings for participating employees (25% marginal tax level). The offsetting payroll tax savings for the employer was $6,120, resulting in a net cost of $2,880.

Employer implemented a limited post retirement medical benefit by adding a rollover provision to the existing Health Reimbursement Arrangement and extending the period in which the funds could be spent to include retirement.

Result: Reduced employee turnover by making this attractive arrangement available to workers over age 40.

Employer increased the $250 (employee only) medical deductible of the group health insurance plan to $3,000 and implemented a Health Reimbursement Arrangement to fill the gap. HRA accumulated at a rate of $100 per month per employee, could be used for all Section 213 expenditures, and included a rollover provision allowing the accumulation of unused benefit from year to year. Employer also implemented an FSA to facilitated employee use of tax-free compensation for eligible expenses.

Result: Employer saved approximately $95,000 in premium and reduced employee turnover by offering an attractive accumulating healthcare benefit that could be used for eligible medical, dental, vision, pharmacy and OTC expenses.  The simultaneous offering of FSA further stimulated the conservation of the accumulating HRA.