Human Resources

Section 125 Cafeteria Plan


•Smyth County offers a Premium Conversion Section 125 Cafeteria Plan which allows employees to make premium payments through payroll deduction on a pre-tax basis. Therefore, the employee will not owe Federal Income Tax, FICA, or State Tax on the premium amounts.  Participation is purely voluntary. Employees have the opportunity each year in enroll, change or withdraw from the plan.  Employees should understand that their elections to pre-tax benefits cannot be changed during the plan year unless there is a qualifying event such as certain changes in family status including marriage, divorce, death of a family member, or loss of other coverage.