Cafeteria Plans are a type of employee benefit plan that includes multiple options from which an employee can choose. Very often, the cafeteria plan includes optional dental coverage, AFLAC, a Flex Account, and other benefits that an employee can take or leave at their option. Typically, these optional benefits are paid entirely by the employee with no employer contribution. Under the ACA, health plans are very likely provided outside the cafeteria plan. Also, any qualified retirement program like 401(k) or other similar programs in which the employer provides some funds are likely to be offered outside the cafeteria plan.