Most companies have very little control over healthcare benefits since that industry changes frequently. This leads companies to send a high portion of payroll expenses on benefits for your employees especially when your benefits are high quality which is an essential part of employee retention. However, in order to have flexible finances in an ever-changing environment, it could save costs by self-funding health insurance. Because captives are becoming more and more efficient, even companies wanting to insure as little as 50 people can make financial sense. This type of captive is called self-insured retention (SIR).