Cafeteria Perks together with Your Workforce
http://garretttgwm577.angelfire.com/index.blog/1628728/payroll-professionals-giving-your-business-the-edge/
Employees pay for non-reimbursed costs from these accounts. Sadly, flexible-spending accounts are "use-it-or-lose-it" accounts; meaning that any funds remaining at the end of the year can't be "rolled over," so