What the WIMPER Program Is
WIMPER (Wellness Integrated Medical Plan Expense Reimbursement) is an IRS-aligned strategy that lets employers:
- Reduce taxable wages through a Section 125 structured pre-tax contribution
- Reimburse eligible medical and preventive services through a compliant Section 105(b) SIMRP
- Redirect FICA tax leakage into real employee benefits
- Improve your bottom line without cutting headcount or reducing compensation
- Operate alongside your existing major medical or MEC plan
This is not a vendor product. It is not a third-party wellness scheme. It is your plan, built on well-established IRS code sections that have been in place for decades.
How the Structure Works
1. Section 125 Structured Contribution (Pre-Tax)
Employees elect a pre-tax contribution, reducing taxable wages and lowering FICA for both you and your employees.
2. Preventive-Care and Virtual Health Benefits
Employees receive comprehensive services including virtual urgent care, primary care, mental health, chronic disease support, and prescription assistance.
3. Section 105(b) Reimbursements
A Self-Insured Medical Reimbursement Plan reimburses qualified medical expenses tax-free, aligning with IRS requirements.
What This Means for Your Business
- Average $1,120 per eligible employee in annual employer FICA savings
- Improved cash flow and bottom line
- No reduction in employee take-home pay
- Fully compliant with IRS Sections 125, 105(b), and 213(d)
- 30 to 45 day implementation timeline
- Compatible with ADP, Paychex, QuickBooks, Gusto, and other payroll systems
What Employees Get
Employees receive a meaningful increase in perceived compensation through:
- Virtual urgent care ($0 copay/$0 deductible)
- Virtual primary care and mental health services
- Chronic condition support
- Weight-health programs
- Prescription savings
- Supplemental benefits (accident, disability, life, critical illness)
These services improve retention, reduce absenteeism, and show your team that you invest in their well-being.
Who Qualifies?
Most employers qualify if they meet these criteria:
- 10+ eligible W-2 employees
- 30+ hours/week
- Existing MEC or major medical plan (Hawaii employers already meet this under the Prepaid Health Care Act)
- Compatible payroll system
- Typical participation rates between 70 and 80% for mid-market companies
Request Your ProForma to see your projected savings.
How It Works in Hawaii
Hawaii employers are in a unique position. The Prepaid Health Care Act already requires you to provide health insurance to employees working 20+ hours per week. You are already making this investment.
WIMPER does not replace or modify your existing health plan. It layers a compliant Section 125/105 structure on top of what you already have, unlocking FICA savings that are currently going to the government instead of back into your business.
Learn More About the Hawaii Advantage
Your Plan, Your Control
As the local implementation partner of WIMPER Institute, WIMPER Hawaii provides education and hands-on coordination for Hawaii employers. We do not sell insurance or administer benefits. We help you understand the program and connect you with Brandon Attebury, who handles:
- Census review
- Payroll configuration
- Employee onboarding
- Compliance documentation
- Ongoing management
Implementation typically completes within 30 to 45 days.
Frequently Asked Questions
Does this change my existing health insurance?
No. Your existing major medical or Prepaid Health Care Act coverage stays exactly as it is. WIMPER works alongside your current benefits as a supplemental program.
Is this compliant with IRS rules?
Yes. The structure relies on established IRS Code Sections 125, 105(b), and 213(d). These provisions have been in place for decades and are specifically designed for this type of employer plan.
Who owns the plan?
You do. This is an employer-owned, employer-run plan. Brandon Attebury serves as your Program Advisor to help you set it up and keep it running smoothly, but the plan belongs to the employer.
What if employees don't participate?
Non-participating employees simply don’t enter the program. Participation rates typically range from 70 to 80% for mid-market employers.
How long does implementation take?
Most employers go live within 30 to 45 days, including payroll configuration and employee communications.
Does WIMPER work with Hawaii's Prepaid Health Care Act?
Yes. The Prepaid Health Care Act requires employers to provide health insurance. WIMPER does not replace that. It adds a compliant Section 125/105 structure on top of your existing coverage. There is no conflict between the two.