The Individual Coverage HRA (ICHRA) and the Qualified Small Employer HRA (QSEHRA) are two popular Health Reimbursement Arrangements that are cost-effective and flexible. While QSEHRA is uniquely suited for small employers, the ICHRA can be offered by employers of any size. Both HRAs allow organizations to allocate a budget to their employees to purchase individual health coverage and for other out-of-pocket medical expenses. Both vary in how they can be customized and to whom they can (or must) be offered. The HRA Council offers these at-a-glance one-page overviews of topics of interest to those interested in these HRAs. Click below for easy downloads.

• History of ICHRA

• Traditional Group Health Insurance vs ICHRA

• Key Dates, Deadlines, and Enrollment Information for ICHRA Plans

• Key Considerations in Moving to ICHRA from Traditional Group

• When Offering ICHRA for the First Time

• Types of Premium Payments and Options

• Basics of IRC 213(d) Reimbursements

• Best Practices for ICHRAs and IRC 213(d) Reimbursements

• What Is a Qualified Medical Expense for IRC 213(d)

• ICHRAs and HSAs

• ICHRA and Employee Classes

• The Basics of ICHRA Compliance

• ICHRA Contribution Basics

• ICHRA Contribution: Beyond the Basics

• Affordability, Premium Tax Credits, and the Family Glitch

• ICHRAs, Medicare, and COBRA

• Factors to Consider When Enrolling in an ICHRA

• Comparison of ICHRAs and QSEHRAs

• What Employees Need to Know about ICHRAs

The HRA Council is a nonprofit, nonpartisan advocacy organization comprised of HRA administrators and practitioners working together to create a vibrant HRA market. Information provided here is for informational purposes only and should not be used as a substitute for professional, legal, tax, benefit, or human resource assistance.