Kalick L
Health Care Superv. 1989 Jan;7(2):55-63.
In summary, the tax laws provide ways in which an employer can provide employees with income and Social Security tax savings while they are paying unreimbursed medical expenses and dependent care expenses. By assuming a small administrative burden, employee and employer both save actual tax dollars. It may well be worthwhile for the hospital employer to explore the possibility of instituting a cafeteria reimbursement plan.
总之，税法提供了一些方法，雇主可以通过这些方法在员工支付未报销的医疗费用和家属护理费用时，为他们节省所得税和社会保障税。通过承担少量的行政负担，员工和雇主都能节省实际的税款。医院雇主探索制定自助餐厅报销计划的可能性很可能是值得的。
