Ohio § 505.603

§ 505.603.

(A) In addition to or in lieu of providing benefits to township officers and employees

under section 505.60 , 505.601 , or 505.602 of the Revised Code , a board of township trustees may offer benefits to officers and employees through

a cafeteria plan that meets the requirements of section 125 of the “Internal Revenue

Code of 1986,” 100 Stat. 2085, 26 U.S.C.A. 125 , as amended, after first adopting a policy authorizing an officer or employee to

receive a cash payment in lieu of a benefit otherwise offered to township officers

or employees under any of those sections, but only if the cash payment does not exceed

twenty-five per cent of the cost of premiums or payments that otherwise would be paid

by the board for benefits for the officer or employee under an offered policy, contract,

or plan.  No cash payment in lieu of a benefit shall be made pursuant to this section unless

the officer or employee signs a statement affirming that the officer or employee is

covered under another health insurance or health care policy, contract, or plan in

the case of a health benefit, or a life insurance policy in the case of a life insurance

benefit, and setting forth the name of the employer, if any, that sponsors the coverage,

the name of the carrier that provides the coverage, and an identifying number of the

applicable policy, contract, or plan. (B) In addition to providing the benefits to township officers and employees under section 505.60 , 505.601 , or 505.602 of the Revised Code , a board of township trustees may offer a health and wellness benefit program through

which the township provides a benefit or incentive to township officers, employees,

and their immediate dependents to maintain a healthy lifestyle, including, but not

limited to, programs to encourage healthy eating and nutrition, exercise and physical

activity, weight control or the elimination of obesity, and cessation of smoking or

alcohol use. (C) The township fiscal officer may deduct from a township employee's salary or wages

the amount authorized to be paid by the employee for one or more qualified benefits

available under section 125 of the “Internal Revenue Code of 1986,” 26 U.S.C. 125 , and under the sections listed in division (B) of this section, if the employee authorizes

in writing that the township fiscal officer may deduct that amount from the employee's

salary or wages, and the benefit is offered to the employee on a group basis and at

least ten per cent of the township employees voluntarily elect to participate in the

receipt of that benefit.  The township fiscal officer may issue warrants for amounts deducted under this division

to pay program administrators or other insurers for benefits authorized under this

section or those sections listed in division (B) of this section.