Regular full-time employees may enroll in a group of benefits permitted by Section 125 of the Internal Revenue Code. This plan allows employees to pre-tax the payments they make for health plan contributions, childcare payments, unreimbursed medical expenses, and some optional supplemental insurance. Employees may sign up for the Section 125 plan at employment or during open enrollment. If an employee elects to participate in either the health care or dependent care flexible spending account, contributions begin on the first of the month following completion of 30 days of active service.