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A cafeteria plan allows employees to pay for some benefits with pretax dollars, so that the amount of taxable income to them is reduced In its simplest form, a Premium-Only Plan (POP) allows employees to take employer-required medical insurance deductibles from their pretax income This version of the cafeteria plan requires almost no effort to administer and is essentially invisible to employees The primary impact to employees is that the amount of taxes taken out of their paychecks will be slightly reduced A more comprehensive cafeteria plan includes a Flexible Spending Account (FSA) This option allows employees to have money withheld from their pay on a pretax basis and stored in a fund, which they can draw down by being reimbursed for medical or dependent care expenses



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Example: Allison Schoening has a long-term medical condition that she knows will require a multitude of prescriptions over the plan year She knows the prescription co-pays will cost her at least $800 during the year Accord-

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This chapter is derived with permission from 6 of Bragg, Essentials of Payroll (Hoboken, NJ: John Wiley and Sons, 2003) 149





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Governmental regulation of doctors is generally represented through some form of licensure Most governments have established laws that limit the practice of medicine to those who have been granted the legal right to practice, based on an assessment by a government-sanctioned regulatory body The licensing authority will generally document that an individual practitioner has successfully completed minimum educational requirements and meets standards of minimum pro ciency in the competencies considered essential for practice The latter documentation is often accomplished through examination programs Sometimes the authority to conduct these examinations is delegated to recognized medical schools; in other instances, examinations developed outside the medical schools are required In most instances, the legal authority, or license, to practice medicine grants a broad right to practice within the profession Licenses generally allow general, undifferentiated practice (LaDuca, Taylor, & Hill, 1984; LaDuca, 1994) Typically, the profession itself adopts additional assessment of credentials for various domains within medicine In various specialty domains, additional training and experience prerequisites are de ned and assessments of competency administered in granting voluntary certi cation as a specialist While not necessary to practice legally, these certi cations are often required as conditions of participation in institutional health care, such as academic settings or hospitals Finally, institutions that provide health care, such as hospitals and health maintenance organizations, de ne minimum requirements for credentialing, which must be met before an individual licensed and/or certi ed doctor is permitted to practice in that setting In general, the credentialing processes verify education and experience and authenticate documentation, but do not administer additional assessment A number of types of organization support this process of licensure, certi cation, and credentialing In the US, licenses to practice medicine (and nearly all other professions) are granted under the authority of speci c state laws These laws generally establish a board, often including both medical professionals and lay persons, to oversee administration of the law by some component of the executive branch of the state government The state boards of medicine evaluate credentials of doctors applying for a license, oversee the periodic renewal of license registration, and respond to breaches of professional standards by licensed doctors.

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ingly, at the beginning of the year, she elects to have a total of $800 deducted from her pay in equal installments over the course of the year When she pays for a co-pay, she keeps the receipt and forwards it to the payroll department, which reimburses her for it from the funds that she has already had deducted from her pay

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