Qualified Small Employer HRA

URI: https://gptkb.org/entity/Qualified_Small_Employer_HRA

GPTKB entity

Statements (38)

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
https://www.w3.org/2000/01/rdf-schema#label	Qualified Small Employer HRA
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
gptkbp:bfsParent	gptkb:Health_Reimbursement_Arrangement
gptkbp:bfsLayer	7