Qualified Small Employer HRA
GPTKB entity
Statements (36)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:Health_Reimbursement_Arrangement
|
| gptkbp:abbreviation |
QSEHRA
|
| gptkbp:availableOn |
small employers
|
| gptkbp:compatibleWith |
employers offering group health plans
|
| gptkbp:contributionLimit2024 |
$12,450 for families
$6,150 for individuals |
| gptkbp:createdBy |
gptkb:21st_Century_Cures_Act
|
| gptkbp:dateEnacted |
2016
|
| gptkbp:eligibility |
all full-time employees
|
| gptkbp:employeeContributionAllowed |
no
|
| gptkbp:employeeEligibilityException |
collective bargaining employees may be excluded
employees under 90 days of service may be excluded employees under age 25 may be excluded non-resident aliens may be excluded part-time employees may be excluded seasonal employees may be excluded |
| gptkbp:fundedBy |
employer-funded
|
| gptkbp:IRSCodeSection |
IRC Section 9831(d)
|
| gptkbp:maximumEmployees |
fewer than 50 full-time employees
|
| gptkbp:planDocumentRequired |
yes
|
| gptkbp:planYearLimit |
annual statutory maximum
|
| gptkbp:purpose |
reimburse employees for medical expenses
reimburse employees for health insurance premiums |
| gptkbp:regulates |
gptkb:Internal_Revenue_Service
gptkb:U.S._Department_of_Labor |
| gptkbp:reimbursementType |
qualified medical expenses
individual health insurance premiums |
| gptkbp:reportsTo |
Form W-2 reporting
|
| gptkbp:requiresNoticeToEmployees |
yes
|
| gptkbp:rolloverAllowed |
yes, up to annual limit
|
| gptkbp:subjectToACAEmployerMandate |
no
|
| gptkbp:subjectToCOBRA |
no
|
| gptkbp:subjectToERISA |
no
|
| gptkbp:subjectToNondiscriminationRules |
yes
|
| gptkbp:taxStatus |
tax-free to employees
|
| https://www.w3.org/2000/01/rdf-schema#label |
Qualified Small Employer HRA
|