Franchise Operator Guide · Anytime Fitness · Last reviewed May 2026

Section 125 for Anytime Fitness Franchise Operators

By David Newman · Referral Partner, Section 125 Savings · San Pedro, CA

Already a wellness brand. This is the financial extension of what you already stand for.

Typical Anytime Fitness operator profile: 5-15 W-2 employees per location · $26K-$48K salary range

Anytime Fitness franchisees run lean 5-15-employee operations per location with staff wages in the $26K-$32K range — the sweet spot for Section 125 eligibility. Fitness franchises run high turnover (industry average 40-60% annually), making retention tools meaningful. Section 125 delivers a structural ~$72/month paycheck raise at zero owner cost — exactly the retention lever this category needs.

For multi-location Anytime Fitness operators (common in regional development), the math scales linearly. A 5-location operator with 12 employees per location nets approximately $40,896/year in FICA savings + ~$17,280/year in WC reduction at the fitness 4% rate.

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Minimum 10 W-2 employees  ·  $25K+ salary  ·  ACA-compliant health coverage required
Verified by CBIZ & HitesmanLaw  ·  Zero cost  ·  Zero obligation

⚖️ Federally Funded  ·  Zero Cost  ·  IRS Law Since 1978
IRS Section 125 — Federal Law Since 1978
No New Insurance Required
No Changes to Current Benefits
ACA · ERISA · COBRA · HIPAA Compliant
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How it works for Anytime Fitness operators

Per-location math at 12 employees: $8,179/year in net employer FICA savings (12 × $681.60) + estimated $3,456/year in WC reduction at the 4% rate (conservative half-rate). Combined per-location: ~$11,600/year. Plus 12 staff members each take home an additional $863/year — $10,356 of additional compensation per location, at zero net employer cost.

The retention math: even reducing turnover by 2 employees per year per location saves $4,000-$8,000 in recruiting and training costs (per industry benchmark studies). The Section 125 layer is one of the few retention investments where the ROI is structurally positive in year one.

Want to model your specific footprint? Use the Multi-Location Calculator → for combined savings across all your Anytime Fitness locations.

Closest case study analog: Avant-garde Senior Living / Restaurant Group

Our company achieved substantial annual savings exceeding a quarter million dollars in both FICA and workers' compensation. Employees enjoyed extra money in their pockets each month.

Jason Adelman, Owner & Insurance Broker, Avant-garde Senior Living, Avant-garde Senior Living / Restaurant Group
Read the full Avant-garde Senior Living / Restaurant Group case study →
Legal & Accounting Proof

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Skepticism is the right response. We don't ask you to take our word for it — we bring institutional proof that convinced CPAs, CFOs, attorneys, and insurance brokers to enroll their own companies.

Darcy L. Hitesman, J.D.

HitesmanLaw P.A. · Minneapolis, MN

35+ years as an Employee Benefits attorney specializing in IRC Section 125, ERISA, HIPAA, and the ACA. Her May 5, 2025 opinion letter concludes: “In this firm's opinion, the Program described satisfies applicable IRS requirements.”

She specifically reviewed the IRS Chief Counsel Advice memoranda on "double-dip" arrangements — the exact schemes the IRS has flagged — and concluded this program is built differently and compliantly.

Named a Super Lawyer every year since 2000. AV-rated (highest possible rating) in Martindale-Hubbell since 1998.
Co-author: ERISA Compliance for Health & Welfare Plans (Thomson Reuters/EBIA) — the national compliance standard manual since 1999.
Member, Technical Advisory Group — Employers Council on Flexible Compensation. She helps set the industry standards for Section 125 plans nationally.

CBIZ Advisors LLC

Top-7 U.S. Accounting Firm · Cleveland, OH · 135,000+ Clients

CBIZ independently reviewed the program against IRC §§ 125, 105, and 106, plus ERISA, ACA, and COBRA requirements. Their August 22, 2025 letter concludes: “If operated per its provisions, the Program appears to satisfy the requirements of ERISA, the ACA, and COBRA as well.”

This review was commissioned by Affinity Hospice's CEO before enrolling his nationwide organization — and the CFO (himself a CPA) shared the letter publicly in his testimonial.

Top-7 U.S. accounting firm. 10,000+ employees across 100+ offices. Serves 135,000+ clients nationally.
Review covers: IRC §125 cafeteria plan, §105/106 wellness benefit rules, ERISA plan asset treatment, ACA integration, and COBRA obligations.
$500,000 legal protection per enrolled employer · $10,000 per employee participant · Insurance-backed.
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Direct From the U.S. Government

Section 125 has been in the Internal Revenue Code since 1978. Congress wrote it there specifically to encourage employers to fund preventive healthcare for American workers. This is not a loophole — it is the precise, intended use of a 47-year-old federal law, grounded in IRS Revenue Ruling 69-154, the specific published ruling supporting the benefit payment structure.

→ Verify on IRS.gov — Section 125 Cafeteria Plans ↗
Anytime Fitness Operator FAQ

Questions specific to Anytime Fitness franchises

No. Section 125 eligibility is based on W-2 status and annualized earnings, not hours worked or schedule. Variable-shift staff crossing $25K annualized qualify regardless of schedule.
Eligibility runs on annualized earnings. Part-time staff crossing $25K annualized qualify; those below the threshold do not. Most Anytime Fitness operators see 60-80% of staff cross the threshold with the manager and full-time trainer tiers leading.
1099 contractors are not eligible for Section 125 (IRS rule). The program applies only to W-2 staff — typically the manager, assistant manager, and any W-2 trainers. Many Anytime Fitness operators run full W-2 staffs.
The wellness platform (24/7 telemedicine, free generic medications, dental savings, mental health counseling) covers needs that gym membership doesn't address. Most operators report it lands well with staff because it covers their families too — the platform is household-wide, not just the employee.
It doesn't. Section 125 affects payroll-tax structure, not gross sales, P&L reporting, or franchise royalty calculations. Your reporting to Anytime Fitness corporate is unchanged.

Content reviewed by Virginia Fish, CPA — tax and employer benefits specialist with 10+ years in financial reporting and payroll tax strategy.

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Verified: CBIZ Advisors LLC (Aug 2025) · HitesmanLaw P.A. (May 2025)
$500K legal protection per enrolled employer · IRS Section 125 · Federal law since 1978