The SIMERP/WIMPER program is part of the Patient – Protection Afford Care Act, passed into law by Congress on March 23, 2010 and is better known as Obama Care. The S/W program provides voluntary medical and online telemedicine wellness benefits to employer groups with (w-2) employees. Through a special IRS approved payroll tax deduction, employers that are enrolled in the S/W program are able to provide these medical benefits at NO out-of-pocket cost to the employer or their employees. In addition to the employees receiving no cost medical benefits, the employer will see a reduction in their matching FICA payroll tax contributions by an average of $600 per employee per year and watch their workers compensation premiums drop by 10-30% annually and the employer doesn’t have to change current insurance carriers, coverages or brokers to receive the WC savings. The IRS tax codes governing the S/W program (section 125), (section 105) and (section 213(d)) have all been part of the US tax code since 1974.