For employers

Reduce taxes.
Elevate your team.

The Attentive wellness program lets you reduce your FICA tax liability while giving employees a superior benefits package — at no cost to your business.

$550
Avg FICA savings
per employee / yr
$0
Upfront cost
to employer
80–90%
Predictive analytics
reliability (Intel GE)

What employers gain

  • Significant reduction in FICA payroll taxes
  • Lower taxable income via Section 125 plan
  • Better health insurance loss ratios
  • Improved renewal outcomes
  • Higher employee productivity & engagement
  • Reduced human capital expense
  • Zero out-of-pocket cost to implement
The program

What is a SMERP?

A Self-Insured Medical Expense Reimbursement Program — purposefully created and found compliant with IRC 213(d), 106(a), 105(b), and all applicable IRS memos, ERISA regulations, HIPAA, and the ADA.

01

Employees enroll

Employees opt into the wellness program. The premium is deducted pre-tax from their paycheck under IRS Section 106(a) — which excludes wellness benefits from taxable income.

02

Taxable wages drop

Because pre-tax deductions reduce employees' taxable income, both the employer and employee pay less in FICA taxes (Social Security + Medicare). The employer saves $500–$590 per participant annually.

03

Everyone benefits

Employees get a superior wellness plan with no reduction in take-home pay. Employers reduce tax liability and see measurable improvements in workforce health and retention.

The numbers

Real savings. Measurable results.

Every number here is based on IRS-validated calculations and validated program data from the Intel GE Validation Institute.

$500–$590
Average annual employer FICA tax savings per wellness participant
Via Section 125 Cafeteria Plan
$150
Average monthly take-home increase per employee (applied to compliance products)
Per ERISA & IRS guidelines
80–90%
Program reliability in pre-disease predictive analytics
Validated by the Intel GE Validation Institute
Measurable advantages

What the program delivers for your business.

📉

Significant reduction in human capital expense

Lower payroll tax liability translates directly into reduced cost-per-employee, improving your bottom line without cutting compensation.

📋

Better health insurance loss ratio

Healthier employees use insurance less frequently, improving your group plan's loss ratio and driving better renewal terms.

🔄

Improved renewal outcomes

When your workforce is healthier and your loss ratio improves, insurance carriers offer more competitive renewal rates at your annual review.

💼

Increased employee engagement

Employees who feel cared for stay longer, perform better, and refer others. Benefits are consistently ranked as a top factor in workplace satisfaction.

🚀

Drastically improved worker productivity

Telehealth and on-demand care mean employees spend less time away from work for appointments — and come back healthier, faster.

🏆

Competitive hiring advantage

Offering premium voluntary benefits puts you on equal footing with large corporations when competing for talent in Phoenix's job market.

Legal foundation

Built on solid compliance.

The Attentive program was purposefully created and verified compliant with every applicable federal law and IRS regulation.

✓ Compliant

IRC Section 213(d)

Defines qualifying medical expenses eligible for tax-favored treatment under the program.

✓ Compliant

IRC Section 106(a)

Excludes employer-paid wellness benefit premiums from employees' gross income.

✓ Compliant

IRC Section 105(b)

Covers employer reimbursements of medical expenses free from income tax.

✓ Compliant

ERISA & HIPAA

Full compliance with Employee Retirement Income Security Act and Health Insurance Portability and Accountability Act requirements.

✓ Compliant

Affordable Care Act (ACA)

The program always works alongside an ACA-approved medical insurance plan, never replacing it.

✓ Compliant

Section 125 Cafeteria Plan

The mechanism that enables pre-tax deductions, generating FICA savings for both employer and employee.

Ready to see your exact savings?

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