Employee Benefits

Tax-Advantaged Employee Wellness Program

1st Capital Financial’s WIMPER Program is a first-of-its-kind employee wellness program that saves you money with no additional cost to you or your workforce.

Learn More About Our WIMPER Program

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18 to 30%

Workers’ Comp. Insurance Savings

Up to $900

Per Employee Payroll Tax Reduction

Zero-Net Cost

for Employers and Employees

Introducing a Thoughtfully-Designed and Holistic WIMPER Program

Lower your business’s labor costs and invest in your employees’ health and well-being with 1st Capital Financial’s WIMPER Program.

Highest Value WIMPER Program Available

The combined tax incentives and benefit options of our WIMPER Program are unmatched by any other wellness program, SIMRP, or Preventative Care Management Program (PCMP) provider.

Customizable Suite of Employee Benefits

Our WIMPER Program offers a wide range of employee benefits, including mental health services, telemedicine, and universal life insurance, from AM Best A+ rated companies in all 50 states.

IRS, ACA, ADA, ERISA, and HIPAA Compliant

Our WIMPER Program was crafted by tax and insurance professionals to comply with all IRS memos, the Affordable Care Act (ACA), and related public law¹ with audit protection available.

WIMPER Program Overview

What Is a WIMPER Program?

The value of coverage by an employer-provided wellness program that provides medical care (as deﬁned under § 213(d)) generally is excluded from an employee’s gross income under § 106(a), and any reimbursements or payments for medical care (as deﬁned under § 213(d)) provided by the program is excluded from the employee’s gross income under § 105(b).

Chief Counsel Advice (CCA) Memorandum 201703013

A Wellness and Integrated Medical Plan Expense Reimbursement (WIMPER) program is a unified healthcare model comprised of a Section 106 Wellness Plan, a Section 105 Self-Insured Medical Reimbursement Plan (SIMRP), and a Section 125 Cafeteria Plan that produces a tax advantage.

At A Glance

Reduces FICA Taxes by up to $900 per Employee and Workers’ Compensation Costs by up to 30% Every Year

or up to $650 and 18% for Employers With Less Than 20 Employees

Seamless Integration With All Major Payroll Providers and Software, and Insurance Carriers

Participatory Health and Wellness Benefits for Employees With Zero-Net Cost

We understand the challenges employers face in today’s labor market. That’s why our WIMPER Program was purposely created to democratize access to high-quality, customizable health and wellness benefits that meet employees’ needs and expectations.

Primary Benefits

Empowers Employees and Their Families With a Wide Range of Meaningful Benefits to Choose From

Boosts Employees' Engagement, Productivity, and Well-Being

Reduces Employees' Paid Time Off (PTO)/Paid Sick Leave (PSL)

Improves Talent Acquisition and Employee Retention

WIMPER Program Benefits

What Are the Benefits of a WIMPER Program?

Dental

Vision

Accident

Critical Illness

Hospital Indemnity

Universal Life Insurance

Telemedicine

Mental Health Services

Diet and Lifestyle

Health Education

Preventative Care

Primary Care Visits

Specialist Visits

Virtual Urgent Care

Prescriptions

Whole Family Care

Live Medical Support

Minimum Essential Coverage (MEC)

Great for Your Business's Bottom Line and Employees

80 to 90%

Average Employee Participation

Over 50%

Fewer Urgent Care Visits

Up to 40%

Fewer Emergency Room Visits

How to Apply for Our WIMPER Program

Our WIMPER Program Application Process

Submit Your WIMPER Intake Form Online

Share a few details about yourself and your business using our WIMPER Intake Form. We'll then contact you to go over the program, answer any questions you have, and discuss the next steps.

Complete Your Employee Census Report

We’ll provide you with an employee census report to complete so that we can assess the demographics of your workforce and put together an accurate and comprehensive proposal free-of-charge.

Review Your WIMPER Program Proposal

We'll schedule a virtual meeting to present your proposal, highlighting the tax savings, benefits, and value of our WIMPER Program to your business.

Launch, Enroll, and Begin Saving

We’ll work directly with your payroll and human resources (HR) departments to ensure hassle-free and compliant administration and maximum employee participation. Your savings and employees’ benefits will start the first benefit month.

FAQs About Our WIMPER Program

Frequently Asked Questions, Answered

A Wellness and Integrated Medical Plan Reimbursement (WIMPER) program is an innovative tax strategy that yields an immediate reduction of payroll expenses for employers and access to health and wellness beneﬁts at zero net cost for employees. It comprises a Section 106 Wellness Plan, a Section 105 Self-Insured Medical Reimbursement Plan (SIMRP), and a Section 125 Cafeteria Plan.

No; WIMPER Program benefits are generally not taxable due to the tax codes that apply.

Yes. In most cases, WIMPER Program participants may apply a portion of their allotment balance to optional ancillary benefits, including accident insurance, critical illness with cancer, hospital insurance, life insurance, and more.

Yes; all WIMPER Program benefits may extended to participants’ spouses and dependents.

WIMPER Program participants will see additional line items on their pay stubs to account for pre-tax deductions and post-tax reimbursements. However, the net pay amount will show no change or up to a $50 increase.

No, participants are not asked health-related questions since our WIMPER Program leverages exclusively group policies.

Additional WIMPER Program Resources

The Ultimate Guide to WIMPER Programs [2025]

Article

Read Now

In addition to all IRS memos and provisions under the Affordable Care Act (ACA), the WIMPER Program accounts for the following public law: Internal Revenue Code (IRC) § 106(a) (i.e., ERISA), IRC § 213(d) (i.e., ACA and ADA), IRC § 105(b) (i.e., HIPAA), IRC § 5125, IRC § 125, Code of Federal Regulations (CFR) § 1.105-11, IRC § 104(a)(3), CFR § 1.105-11(i), CFR § 1.105-11(k)(1), and CFR § 1.105-11(k)(2).

Start Saving With a WIMPER Program

Submit your WIMPER Intake Form online to find out how much your business could save by adding a tax-advantaged WIMPER Program.