PDF Brochure – Qualified Small Employer HRA QSEHRA Plan Documents & Forms

The QSEHRA plan document package allows Qualified Small Employers (fewer than 50 full-time employees) who do not offer a group health plan can now offer a Health Reimbursement Arrangement (HRA) that uses tax-free dollars to reimburse employees who purchase individual (non-group) health insurance on the individual market or the ACA exchange, along with eligible out-of-pocket medical, dental, and vision expenses.

The QSE HRA plan document helps small businesses provide a valuable individual health insurance benefit to employees for far less than the cost of a group health plan.

How does a small business set up a QSE HRA benefit for employees? Order a Core Documents QSEHRA plan document package today, distribute the required written notice and SPD to employees, and you’re ready to go.

• No group health insurance premium makes the QSEHRA an affordable alternative for the small employer (with fewer than 50 employees).
• To qualify for the QSEHRA employers cannot offer another group health plan, including any other HRA or any type of Health Flexible Spending Arrangement (FSA) including plans that provide only excepted benefits (dental, vision, etc.).
• For 2023, the maximum allowed QSEHRA annual benefit is $5,850 per employee electing individual coverage, and $11,800 per employee electing family coverage.
• For 2024, the maximum allowed QSEHRA annual benefit was $6,150 per employee electing individual coverage, and $12,450 per employee electing family coverage.
• Health insurance premiums for insurance purchased on the ACA Marketplace qualify for reimbursement under the QSEHRA, but the amount of the QSEHRA must be reported through the marketplace and any premium tax credit will be reduced accordingly (pro-rated monthly).
• The employer must verify that the employee has qualifying health insurance (requiring proof of coverage) before issuing any reimbursements from the QSEHRA.
• Only an employer can contribute to the QSEHRA; employee contributions are not allowed.
• The QSEHRA is not eligible for COBRA continuation of benefits.
• The IRS and DOL only require employers to adopt a formal plan document and SPD to define the benefit design in writing.
• For complete IRS guidance on QSEHRA plans, see:  IRS Notice 2017-67

• How is an employer eligible for a QSEHRA? — Group size, GHP rule
• How to administer QSEHRA employees without health insurance
• What is proof of MEC for QSEHRA eligibility?
• Health plans that qualify as MEC for QSEHRA plans
• What is the QSEHRA no group health plan rule?
• QSEHRA employee count for eligible employers
• Inflation-adjusted limits for FSA, HSA, QSEHRA, more
• QSEHRA Guidance: Eligibility, Terms, Limits and Notice Requirement (Part 1 of 3)
• QSEHRA Guidance: Coverage, Reimbursement, Reporting, and Marketplace Coordination (Part 2 of 3)
• QSEHRA Guidance: Failure to Satisfy, HSA Interaction, and Effective Date (Part 3 of 3)