The IRS allows employers to purchase short-term disability policies for their employees and deduct the premium. Typical long-term policies begin after a waiting period of 6 months or longer and pay in the event of a disabling illness or accident. The employee must be disabled according to the provisions of the policy (total) which will include statements from attending physicians. The terms of the policy can be as much as "life time" or as little as two years. The benefit can be decided by the employer when the policy is purchased, but is usually 60% of gross wages. A long-term policy can be established according to all employees or by class.

Carriers: United Heritage, MetLife, Hartford, Unum and others.