IRC §§ 125 · 105 · 213(d)

Better benefits, funded out of the 7.65% you already send to the IRS.

Trio restructures payroll so a portion of your FICA liability funds employee healthcare and take-home pay instead. Your benefits budget does not move. Your tax bill does.

Qualifying employers: 50 to 10,000+ W-2 employees.

On every engagement Hitesman Law, P.A.Plan design & audit defense BreckpointThird-party administrator Amaze HealthMember care platform
Who the savings reach

Most benefit programs move money from one party to another. This one draws on a line nobody was keeping.

FICA is paid twice on every dollar of wages — once by you, once by your employee. Reduce the wage base the lawful way and both sides stop paying on that portion. What comes back is enough to fund real benefits without anyone giving anything up.

Employer

Your payroll tax liability falls. Your budget stays flat.

You are already paying these taxes. Trio redirects part of what was headed to the IRS into a benefits program for your people instead. The savings stay in your operating account, and your team gets a more competitive package without a dollar added to the benefits line.

$597 Kept per employee per year, at $52k
$0 Added to your benefits budget
Employee

A bigger paycheck, and care that costs nothing at the point of use.

Less tax withheld means more take-home pay. The same restructuring funds a clinician-staffed care platform for the employee, their spouse and their children — no copay, no deductible, no enrollment fee, and nothing subtracted anywhere else on the stub.

$50–100 More per month, typical range
24/7 Access to a clinician
Advisor

You make the introduction. We carry everything after it.

Trio sits alongside what you already place rather than replacing any of it. We run the analysis, the enrollment, the implementation and the administration — you never manage a claim or field an employee question. Full compliance documentation comes with it, for the CPA and CFO conversations.

How the partner arrangement works →

97% Of the work handled by us

“$91,000 that was going to the IRS is staying in our payroll account — and the crew got healthcare in the same cycle.”

Facility services employer · 152 W-2 employees · composite of actual outcomes

What changes on your side

No new software. No carrier switch. No change to how you run payroll.

Trio is a plan layered onto the payroll you already run. Your existing health plan stays where it is. Your payroll provider stays where it is. What changes is how wages are classified — not how you operate.

Read the full mechanism, line by line →

We analyze your payroll

We take basic payroll data — no Social Security numbers, no private employee information — and calculate the exact FICA savings your business and your people would generate.

No cost, no obligation

Your employees enroll

Over a two to three week window, employees choose what works for them. We handle the education, the questions and the setup.

We do 97% of it

The first payroll runs

From that cycle forward, employees see their benefits and their pay rise, and your FICA liability drops. You administer none of it.

30 to 45 days
Compliance

The same sections of the code that govern your health premiums.

This is not novel. The savings Trio captures come from Sections 125, 105 and 213(d) — the framework already behind employer health premiums and flexible spending accounts. Most employers have simply never been walked through how to use it.

IRC § 125 IRC § 105 IRC § 213(d) IRS Notice 2002-45

Read the compliance file →

Hitesman Law, P.A.

Plan design and legal support, 37+ years working exclusively in ERISA and employee benefits law. Issues an audit defense policy covering both the employer and every enrolled employee.

Breckpoint

Third-party administrator specializing in self-funded employer plans and alternative risk. Holds all plan documentation, tracking and reporting.

Amaze Health

The employee-facing care platform: clinician-staffed virtual visits, specialist navigation, mental health support and urgent care, at no copay or deductible through the plan.

If your CPA, CFO or broker has questions, send them to us. Our legal team has walked hundreds of advisors through this structure, and the full documentation package is available on request.

On the employee's side

“I was spending $800 a month on my kids' care. Now it's nothing.”

Two children in weekly therapy and monthly psychiatry visits, all out of pocket even with primary insurance. After enrolling, both receive weekly care through the platform at no copay or deductible. Annual savings past $10,000 — on a paycheck that also went up.

What employees actually get →

Coverage follows the household — employee, spouse, children.

Free payroll analysis

Your people deserve better benefits. Your business shouldn't have to pay more to give them.

It takes about 20 minutes to find out whether the math works for your payroll. No cost, no obligation, and no private employee data changes hands.