SIMPLE Cafeteria Plan. Small business w/ cafeteria plan where the business pays most of health insurance. A deduction of $20 (or $150 for entire family) a month from employee's pay for health insurance.. Simple Cafeteria Plans. so i am trying to figure out what i sell during my school year to make money that kids would actually buy during lunch time i was thinking about water and Gatorade but first off in winter time who want cold water second i don't only want to sell liquids but in summer selling water should do juts fiemn but i cant cook brownies or anything maybe i could co hot chocolate i don't know but see its still liquids i know for sure i have to do this on my oun and i dont know how to cook brownires or cupcakes so i need some thing easy that can sell during winter time.. Fit Small Business. 539.743.721.0.. section 125 cafeteria plan employee deduction. Understanding Section 125 Cafeteria Plans business plan for sch