大年初一, 啥都免费哈..

What remuneration under a cafeteria plan is not subject to FICA, FUTA, Medicare tax or income tax withholding?

Generally, qualified benefits under a cafeteria plan are not subject to FICA, FUTA, Medicare tax, or income tax withholding. However, group-term life insurance that exceeds $50,000 of coverage is subject to social security and Medicare taxes, but not FUTA tax or income tax withholding, even when provided as a qualified benefit in a cafeteria plan. Adoption assistance benefits provided in a cafeteria plan are subject to social security, Medicare, and FUTA taxes, but not income tax withholding. If an employee elects to receive cash instead of any qualified benefit, it is treated as wages subject to all employment taxes. For more information, see Publication 535, Chapter 5 or Publication 15-A .

(参考网址:
http://www.irs.gov/govt/fslg/article/0,,id=112720,00.html)

所以: The answer is process it through payroll.

还有, 如果你将来有什么问题, 一般在WWW.IRS.GOV 上都能找到答案, 除非是非常非常偏的问题,我恐怕也要花很多时间找答案. 呵呵.