How It Works

You're paying FICA taxes on every paycheck. Some of that money doesn't have to go to the IRS.

Trio adds one legally permissible pre-tax offset to your payroll. Taxes are calculated on a lower number, both employer and employees pay less — and that difference funds the program. Here's exactly how.

Qualifying employers: 50–10,000+ W-2 employees.

The Tax Mechanics

Where the savings come from

FICA taxes are split equally between employers and employees — 7.65% each — calculated on each employee's taxable gross wages. Certain pre-tax deductions already reduce that number: health insurance premiums, 401(k) contributions, FSA elections.

Trio adds one additional, legally permissible pre-tax offset under IRC Section 125. Because taxes are calculated on a lower number, both parties pay less. That savings funds the program — which is why the net cost to your business is zero.

7.65% FICA rate paid by the employer on taxable gross wages — matched by the employee
$600+ Typical annual employer FICA savings per enrolled employee
Side by Side

A simplified paycheck walkthrough

Illustrative example using demonstrative figures. Your payroll analysis produces exact numbers for your workforce.

Without Trio
Gross monthly wages$3,500
Pre-tax deductions (health, 401(k))–$350
Taxable gross wages$3,150
FICA taxes (employee share)~$241
Employee benefits budget$0
With Trio
Gross monthly wages$3,500
Pre-tax deductions (health, 401(k))–$350
Trio pre-tax offset–$1,250
Taxable gross wages$1,900
FICA taxes (employee share)~$145
Employee benefits budget~$220/month
Important

The $1,250 pre-tax offset is not lost wages. It returns to the employee post-tax as plan rewards after qualifying benefit activity is tracked in the plan. That tracking is what keeps the structure compliant — every reward is tied to actual plan usage, just as health insurance pays out when you go to the doctor.

The Legal Framework

Three sections of the tax code, working together

The same framework that governs employer-sponsored health insurance premiums and flexible spending accounts. Nothing about Trio is experimental — each piece has decades of IRS precedent behind it.

IRC Section 125

The cafeteria plan section. Authorizes the pre-tax election mechanism that reduces taxable gross wages — the same framework as employer-sponsored health insurance premiums.

Pre-Tax Election

IRC Section 105

Accident and health plans. Governs the post-tax reimbursement of the pre-tax offset, linking every payment to qualifying medical expenses and benefit activity.

Plan Payments

IRC Section 213(d)

Defines which activities and services qualify as medical expenses — the basis for the benefit-activity tracking that keeps every plan payment compliant.

Qualifying Activity
IRS Notice 2002-45 55+ Years of IRS Precedent Audit defense policy included
Implementation

The process, step by step

From first conversation to first payroll cycle in 30–45 days. Your team's total time investment is measured in minutes, not weeks — UBG and its named partners carry the rest.

Start with Step 1 — It's Free
1

Payroll analysis

We collect basic payroll data — no Social Security numbers — and produce a savings report with your exact employer savings and employee eligibility.

UBG · no cost, no obligation
2

Decision & agreement

You review the analysis with your CPA or CFO if you'd like — we welcome it — and sign the master program agreement.

Employer + UBG
3

Benefits design

UBG configures the enrollment portal with the benefit options that best fit your workforce.

UBG
4

Payroll setup

Three line items added per enrolled employee — typically 20–30 minutes of your payroll admin's time, with UBG guiding the setup.

Payroll team + UBG
5

Employee enrollment

A 2–3 week enrollment window. UBG presents to your team, answers questions, and provides one-on-one support.

UBG + employees
6

Launch

Amaze Health presents to employees, the app is activated, and benefits begin with the next payroll cycle.

UBG + Amaze Health
7

Ongoing

Employees use their benefits. You save on payroll taxes. UBG and Breckpoint TPA handle every piece of administration, documentation, and reporting.

UBG + named partners
Free Payroll Analysis

See the exact numbers for your payroll.

Twenty minutes, basic payroll data, no private information — and you'll know precisely what Trio generates for your business and your employees.