Eligible expenses that would apply include health care premiums, health care expenses such as medical deductibles and office visit copays, durable equipment one may need to purchase such as crutches or wheelchairs, it can cover a lot of ground. Medical bills add up, so can the outside costs beyond just insurance premiums. A Cafeteria/Section 125 is a way to help your employees mitigate some of these costs by leveraging the tax code. There are other variations of tax qualified plans that would fall within this scope such as FSA’s, HRA’s and POP plans. It all depends on what an employer is looking to do for their employees and what is a proper fit.