What are employer contribution reserves, and what are they for?
In addition to regular payments, you as an employer can make advance payments in the form of employer contribution reserves. In this way, you can build up a reserve for future premium payments. In addition, you benefit from tax advantages since advance payments can be posted as an expense.
Employer contribution reserves can be used at any time to pay current premiums. However, you should keep in mind that employer contribution reserves are earmarked and cannot be repaid.