Employment: Tax Changes Affecting Smaller Employers


Small employers may establish "simple cafeteria plans." For years beginning after December 31, 2010, small employers (having an average of 100 or fewer employees on business days during either of the two preceding years) may provide employees with a simple cafeteria plan. An employer that uses this type of plan gets a safe harbor from the nondiscrimination requirements for certain types of qualified benefits offered under a cafeteria plan, including group term life insurance, benefits under a self-insured medical expense reimbursement plan, and benefits under a dependent care assistance program.

Other tax changes include the payroll tax holiday, new electronic filing requirements, and the "retained workers" credit. To learn more about these and other changes to the tax laws, contact Jeffrey Rambach, jrambach@dsda.com or Harry Rouse, hrouse@dsda.com to discuss your company's specific questions.

By Jeffrey C. Rambach, jrambach@dsda.com

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Rebecca D. Bullard

Rebecca D. Bullard

Rebecca represents clients primarily in labor and employment litigation and counsels clients regarding everyday employment matters. 

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