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If an employer determines that they are required to permit an individual to enroll in coverage midyear due to a special enrollment right, the employer may also permit the employee to pay for that coverage on a pre-tax basis if the employer has established a Section 125 plan. However, employers are permitted to allow individuals to enroll in or drop coverage on a pre-tax basis for several reasons, of which HIPAA special enrollment events are just one example.
HIPAA Special Enrollment Events
(Group health plan is required to permit enrollment.)
Section 125 Midyear
Pretax Election Changes
(Employer can determine which to permit, if any.)