You can form a small business HRA and reimburse your employees up to $10K/year of their medical insurance and expenses. For example, if you pay your employees a wage of $50K, consider paying them $40K plus up to $10K of medical expense reimbursement. You will save your share of the FICA tax on the $10K (savings of $765) and the employees won’t pay FICA tax or income tax on the $10K. This works well for businesses that are owned and operated by a husband and wife only.