Employee premium contributions shall be deducted from payroll by all employers on a pretax basis as permitted under Section 125 of the Internal Revenue Code. All employers must offer a flexible benefit plan to all employees by October 1, 2005. Local school boards which are deemed by this article to be an employer retain the right to extend contracts or agreements related to plans in existence as of October 1, 2005, or to change companies offering the same plan benefits.
Structure Code of Alabama
Chapter 25A - Public Education Employees' Health Insurance.
Article 2 - Public Education Flexible Emplpyees' Benefits Program.
Section 16-25A-40 - Legislative Findings.
Section 16-25A-41 - Definitions.
Section 16-25A-42 - Board Creation.
Section 16-25A-43 - Establishment of Flexible Employee Benefit Plan; Long-Term Care Plan.
Section 16-25A-44 - Participation of Employees; Purchase of Benefits.
Section 16-25A-45 - Rules and Regulations; Contracts for Services.
Section 16-25A-46 - Liability Under Article.
Section 16-25A-47 - Payroll Deduction of Contributions; Applicability to Local School Boards.