Qualified Small Employer HRA (QSEHRA)
GPTKB entity
Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:Health_Reimbursement_Arrangement
Employee Benefit |
| 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) |
| https://www.w3.org/2000/01/rdf-schema#label |
Qualified Small Employer HRA (QSEHRA)
|
| 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
|