Q.- We have a cafeteria plan and employees pay for health insurance with pre-tax dollars. One employee asked if he could use after-tax dollars to pay for his health coverage. Do we have to let him?
A.- You are not required to allow him to pay with after-tax dollars. Under the cafeteria plan rules, it is permissible to require that employees can receive health insurance coverage only if they pay for it pre-tax through the cafeteria plan.