Allow us to set up Qualified Sick Pay Plans (Section 105) so that you can pay a disabled employee and still deduct the wages as a business expense, and also entitle both the firm and the disabled employee to exemption for FICA after six months of disability. Also keep in mind that the chances of a permanent disability are far greater than death (National Safety Council, Injury Facts, 2009 Edition) so disability income is a risk that needs consideration both in business and your personal lives.