Please create an LTD and STD benefit option that is voluntary in nature so it provides two choices (one taxable, one tax-free) but does not have an option to waive. 

This is valuable for the employee to not be confused with a 'waive' option when deciding if they want to pay for their employer-provided LTD or STD with after-tax dollars (tax-free benefit) and get reimbursed or make no contribution (have the employer pay the premiums), but if the employee ever becomes short or long term disabled and collects a benefit, the benefit is taxable.

As a reminder, if the LTD or STD policy is written 'tax choice' with the carrier, the IRS allows employee after-tax payment of the premiums and the employer reimbursement of the employee premiums paid (in the same paycheck).  Essentially the employee pays tax on the reimbursement (small) and avoids the tax on the benefit if ever collected (huge).  

I write all of my LTD and STD policies like this and I have won business with this strategy (many benefit advisors do not tell their clients about this legal tax avoidance strategy).