top of page

What is a "SIMERP"?

Self-Insured Medical Expense Reimbursement Plan

Couple Running

It's no secret that health care expenses continue to climb and employees will share more of that burden moving forward.  Enhancing employee benefits with resources to enable greater accountability for their own health is an essential strategy for employers to address those ever-increasing costs. 

The Self-Insured Medical Expense Reimbursement plan (SIMERP) helps employees better control their health care expenses, while enabling healthier outcomes through a wellness component.



A "SIMERP" is sanctioned under Section 105(b) and the IRC (1.105-11).  A SIMERP is a separate written plan for the benefit of employees that provides for tax-free reimbursement of employee contributions for medical expenses or premiums.  

This self insured plan requires employee participation, which then allows eligible reimbursements.  These are defined in the Plan Document.  Employees receive a fixed reimbursement per pay period on a tax free basis and usually no reduction in their take home pay.  Employers receive FICA savings per each participant.


The Participation Based Wellness component identifies 213(d) compliant services.

Preventative:                                                                     Medical Care:

Health Assessments and Risk Analysis                           24/7 Telemedicine for Acute Care

Multi-Media Health & Lifestyle Counseling                    24/7 Telehealth Registered Nurse Line

120+ Programs designed to mitigate risks                     Access to Dentists, Alternative Medicine

for conditions and lifestyles                                              Experts & More in varied media


If you would like to become more informed about how this unique program can save your organization money and increase your employees benefits with a ZERO NET COST to, either, your company, or the employees who participate, please feel free to contact us for your free presentation.  After all, knowledge is power, let DBS empower you!           

bottom of page