Human resources, benefits and related tax and Government program information. Pay Employer and Pay Related Issues Payroll Unrelated Business Income Benefits Cafeteria Plans FAQs Compensation Paid to Dependents of Fallen Public Safety Officers is Excluded from Gross Income De Minimis Fringe Benefits Employer "Pick-Up" Contributions to Benefit Plans Group-Term Life Insurance When State Legislators Can Deduct Living Expenses Social Security and Medicare State and Local Government Employees Social Security and Medicare Coverage Social Security and Medicare Taxes - Section 218 Retroactive Payments Taxes Rehired Annuitants Medicare Continuing Employment Exception ABLE Accounts - Tax Benefit for People with Disabilities Government Retirement Plans Toolkit Where can I learn more about Health Savings Accounts (HSA) and Health Reimbursement Arrangements (HRA)? Affordable Care Act (ACA) Affordable Care Act (ACA) Information for Government Entities