Where an employer has established a cafeteria plan for the employees of the employer in accordance with Section 125 of Title 26 United States Code, no payroll deduction or other reduction in salary of any employee made for the purpose of participating in such cafeteria plan shall have the effect of reducing the compensation amount used in calculating the employee's compensation or wages for the purpose of any workers' compensation claim governed by this chapter.
§ 287.252, RSMo