Preventative Care Management Program
Stop Overpaying Payroll Taxes — Starting This Year
Most employers with W-2 employees pay more in payroll taxes than they legally have to. The PCMP is a Section 106/125/105-based program that reduces employer FICA taxes and workers' comp premiums while adding meaningful benefits for your team.
Illustrative Results*
What employers typically see
per W-2 employee/year in payroll tax reduction
reduction in workers' comp premiums
employee opt-in rate
net cost to employees
See It In Action
See How PCMP Works
A 2-minute overview of how employers reduce payroll taxes while adding benefits for their team.
The Problem
Employers Are Leaving Real Money on the Table
There's a legal mechanism to reduce payroll taxes and workers' comp costs simultaneously — most employers simply don't know it exists or how to access it.
Payroll Taxes Never Shrink on Their Own
Employers pay 7.65% FICA on every W-2 dollar, year after year. For a 50-person company earning average wages, that's a six-figure obligation with no built-in relief mechanism.
Benefits Programs Often Under-Deliver
Traditional voluntary benefits see 10–30% employee participation. Low adoption means high administrative cost per enrollee and minimal workforce impact.
Most Advisors Don't Connect the Dots
Payroll, HR, and benefits are typically managed in silos. The PCMP bridges all three — using a coordinated Section 106/125/105 structure to address each simultaneously.
How It Works
From Discovery to Enrollment in Four Steps
The PCMP is structured, documented, and compliant. Here's how we move from initial conversation to a fully enrolled program.
Discovery Call
15-minute call to confirm eligibility: W-2 headcount, existing coverage, and full-time employee ratio.
Employee Census
We gather a basic census to model your specific tax savings and workers' comp reduction opportunity.
Employer Proposal
You receive a written proposal with illustrative savings figures, program structure, and implementation timeline.
Launch & Enrollment
Program is implemented through your existing payroll. Employee enrollment is handled by the program provider.
* Illustrative figures only. Results depend on employer-specific facts including employee headcount, wages, existing coverage, and state regulations. All outcomes require professional review by 1st Capital Financial before implementation.
Employer Benefits
Three Ways the PCMP Improves Your Bottom Line
These figures are illustrative and based on typical program outcomes. Actual results require a custom proposal based on your employee census.
Per W-2 Employee / Year
Employer FICA payroll tax reduction per qualifying full-time W-2 employee who enrolls in the program. On 100 employees, that's illustratively $66,500/year.
Illustrative. Requires professional review.
Workers' Comp Reduction
The PCMP's health benefit structure may reduce workers' compensation premiums by 18–30% per enrolling employee, depending on your carrier and state.
Illustrative. Carrier-specific results vary.
Employee Opt-In Rate
Because employees receive health and wellness benefits with no reduction in take-home pay, program participation is dramatically higher than traditional voluntary offerings.
Employee Benefits
Employees Get More — At Zero Net Cost to Them
Participating employees receive a suite of ancillary health and wellness benefits with no reduction in their take-home pay. No enrollment friction. No out-of-pocket cost.
- 🏥
Accident Coverage
Cash benefits paid directly to employees for covered accidental injuries.
- ❤️🩺
Critical Illness
Lump-sum payments upon diagnosis of covered serious illnesses.
- 🦷
Dental & Vision
Ancillary dental and vision coverage included in the benefits package.
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Hospital Indemnity
Benefits for hospital stays, surgery, and inpatient care.
- 🛡️
Life Insurance
Group term life coverage for enrolled employees.
- 📅
Short-Term Disability (STD)
Income replacement for employees unable to work due to covered conditions.
Specific benefit offerings are determined by the program provider. Benefits are subject to the terms and conditions of the applicable plan documents.
Who Qualifies
Eligibility Requirements
The PCMP is not right for every employer. Here's a quick eligibility checklist. Our discovery call confirms whether your specific situation is a fit.
- ✓5 or More W-2 Employees
The program requires at least five W-2 employees to implement the group plan structure.
- ✓Full-Time Employees (30hrs/week or $26,240/year)
Participating employees must meet the full-time threshold under the program definition.
- ✓Existing Major Medical or MEC Plan
Your company must have an existing qualifying health plan (major medical or minimum essential coverage) in place.
- ✓Standard W-2 Payroll Processing
Employees must be on a standard W-2 payroll. 1099 contractors are not eligible.
Not Sure If You Qualify?
Let's Check Your Eligibility
The fastest path is a short discovery call. We'll review your headcount, existing coverage, and employment structure — and give you a clear yes or no.
No obligation. No hard sell. Just a straightforward eligibility review.
Schedule a Discovery CallFor CPAs & Advisors
Add Value to Every Employer Relationship
If you work with employers who have W-2 payroll, the PCMP is a referral opportunity that adds real, tangible value to clients you already serve.
- Refer employer clients without taking on the implementation
- Add a payroll-tax optimization conversation to your annual review
- Differentiate your practice with a legal tax-reduction strategy
- Works alongside existing payroll, HR, and benefits advisors
- Backed by established IRC Sections 106, 125, and 105
Referral Partnership
Built for Payroll & Tax Professionals
We work with CPAs, payroll advisors, HR consultants, benefits brokers, and fractional CFOs who want to bring additional value to clients already paying significant payroll taxes.
Contact Dan Hayes →Common Questions
Frequently Asked Questions
Why would the government incentivize businesses to do this?
Research shows that for every dollar invested in preventative care, the U.S. government saves an estimated $5.60 in future healthcare costs. Sections 106, 125, and 105 of the Internal Revenue Code were specifically designed to encourage employers to provide preventative health benefits — the payroll tax reduction is a direct result of structuring those benefits correctly.
What does implementation look like?
Implementation is handled entirely by the PCMP team — not by you or your HR department. After a discovery call and employee census, the team produces a proposal. Once approved, eligible employees are automatically enrolled. The process is designed to require minimal employer time.
Who monitors the plan?
The PCMP administrator (1st Capital Financial) monitors the plan on an ongoing basis. Employers receive regular reporting and the program is actively managed — you are not responsible for day-to-day administration.
Is there audit protection?
Yes. The program includes audit insurance underwritten by Lloyd's of London. If the IRS audits the program, the defense is covered.
Do all eligible employees get enrolled?
Yes — all eligible employees are automatically enrolled and monitored by the PCMP team. The opt-in rate is typically 80–100%, compared to 10–30% for traditional voluntary benefit programs, because there is no cost to the employee and no reduction in take-home pay.
Is there any cost to employees?
No. Employees receive ancillary health and wellness benefits at zero net cost to them. Their take-home pay is not reduced.
How long does it take to see savings?
Payroll tax savings begin with the first payroll cycle after the program goes live. Workers' comp savings are typically reflected at the next policy renewal.
Program details, eligibility, and outcomes require review by 1st Capital Financial and appropriate professional advisors. Results depend on employer-specific facts.
Get Started
See If Your Company Qualifies
The PCMP is built on established IRS code sections and administered by 1st Capital Financial. Our first step is always a no-obligation eligibility review.
Fill out the form or reach out directly. We'll schedule a discovery call, review your headcount and coverage, and provide a written proposal if you qualify.
Request an Eligibility Review
Submitting this form creates no engagement or professional relationship. PCMP is administered by 1st Capital Financial.
Important Disclosures: All savings figures presented on this website are illustrative only and represent potential outcomes based on typical program parameters. Actual results depend on employer-specific facts including employee headcount, compensation levels, existing health plan structure, workers' compensation carrier, and applicable state regulations. Results are not guaranteed and require professional review.
PCMP is administered by 1st Capital Financial. Program structure, eligibility, and outcomes require provider review. This website does not constitute tax, legal, or benefits advice. Employers should consult with their CPA, legal counsel, and benefits advisor before implementing any employer benefit program.