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CBIA Section 125 Premium Only Plans

Free Section 125 Premium Only Plan DocumentIn 2007 Connecticut enacted a requirement that certain employers establish cafeteria plans under Section 125 of the Internal Revenue Code. Cafeteria plans are vehicles that permit, among other things, pre-tax payment of health insurance premiums.

This Connecticut law requires any employer that provides health insurance benefits, paid at least in part through payroll deduction, to give employees the opportunity to have their contributions excluded from their gross income for state or federal income tax purposes. The law does not define the term employer or include a threshold number of employees, and it applies only when the employer provides health insurance benefits to its employees.

As a benefit of your participation in CBIA Health Connections, we can develop a Section 125 Premium Only Plan document for your company, at no cost! Read our FAQ to find out more.


To download your free Section 125 Premium Only Plan Document, log in to the secure employer website.


For questions, contact CBIA Health Connections Sales at 860.244.1900.