There are two rules that might be getting in the way. First, a company can't offer a "section 125" cafeteria benefit plan unless they offer the same benefit to all employees without discrimination. Second, S-corps can't offer certain tax-free benefits to employees who own 2% or more of the company, or who are "related" to an owner. If the business offers the plan to its other employees, and if neither you nor your spouse is a shareholder, then I think you probably are eligible, but you need to convince the company's accountant or tax advisor. If there's no plan in place, they can't create one just for you, and you aren't eligible if you or your spouse is a shareholder.
