Qualified Small Employer HRA (QSEHRA)

URI: https://gptkb.org/entity/Qualified_Small_Employer_HRA_(QSEHRA)
GPTKB entity
Statements (25)
Predicate Object
gptkbp:instanceOf gptkb:Employee_Benefit
gptkb:Health_Reimbursement_Arrangement
gptkbp:administeredBy Small Employers
gptkbp:availableOn Employers with fewer than 50 full-time employees
gptkbp:COBRARequirement Not subject to COBRA
gptkbp:compatibleWith Employers offering group health plans
gptkbp:contributionLimit2024 $12,450 for families
$6,150 for individuals
gptkbp:country gptkb:United_States
gptkbp:createdBy gptkb:21st_Century_Cures_Act
gptkbp:dateEnacted 2016
gptkbp:eligibility All full-time employees
Part-time employees may be excluded
Qualified medical expenses under Section 213(d)
gptkbp:IRSRegulation IRS Notice 2017-67
gptkbp:purpose Reimburse employees for health insurance premiums
Reimburse employees for medical expenses
gptkbp:reimbursementMethod Employer-funded
gptkbp:reportsTo Reported on Form W-2
gptkbp:requiresNotice Employees must receive written notice
gptkbp:taxStatus Tax-free to employees
gptkbp:bfsParent gptkb:Health_Reimbursement_Arrangements_(HRAs)
gptkb:Health_Reimbursement_Arrangements
gptkbp:bfsLayer 8
https://www.w3.org/2000/01/rdf-schema#label Qualified Small Employer HRA (QSEHRA)