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Notice: During the government shutdown, continue using your 2025 health insurance plan and providers. Use this site to apply for and enroll in 2026 coverage during Marketplace Open Enrollment.

Cafeteria plan

A cafeteria plan is a separate written plan maintained by an employer for employees that meets the specific requirements and regulations of Section 125 of the Internal Revenue Code. It provides participants an opportunity to receive certain benefits on a pretax basis. Participants in a cafeteria plan must be permitted to choose among at least one taxable benefit (such as cash) and one qualified benefit.