The Wrap Section 125 Document Creator is a Compliance tool (powered by Mineral) that helps employers create a written Section 125 cafeteria plan wrap document when employees can pay for qualified benefits with pre-tax dollars.
What a Section 125 wrap document covers
A Section 125 cafeteria plan lets employees choose between taxable compensation and certain qualified benefits on a pre-tax basis. Common examples include pre-tax insurance premium deductions, Health or Dependent Care Flexible Spending Accounts (FSAs), Health Savings Account (HSA) contributions, and Dependent Care Assistance Programs.
A wrap document consolidates those Section 125 benefits under one written plan structure so the plan can meet IRS cafeteria-plan documentation requirements and support ERISA plan documentation when applicable.
When to use this tool
- Use it when employees can pay for benefits with pre-tax dollars and you need a Section 125 cafeteria plan wrap document—for example employee contributions toward health, dental, or vision premiums; Health FSAs or Dependent Care FSAs; or other qualified pre-tax benefits in your cafeteria plan.
- If you only offer a Premium Only Plan (POP) with no FSAs or other cafeteria-plan benefits beyond pre-tax premiums, use the POP document type in the Benefit Document Creator instead. See What types of documents can I create with the Benefit Document Creator (Wrap, POP, FSA, HRA, ICHRA, etc.)?.
Who can use it and how to open it
Employers and Compliance Feature Admins can open Mineral from BerniePortal:
- Go to Compliance → HR Resources.
- Select Access HR resources to open Mineral in a new tab.
Document creators—including Wrap Section 125—are available in Mineral after that SSO. BerniePortal does not host the creator screens; complete the document in Mineral.
Availability