Health Reimbursement Arrangement (HRA)
The Health Reimbursement Arrangement (HRA) is an IRS regulated, employer-sponsored benefit plan that allows participants to receive reimbursement for eligible out-of-pocket healthcare expenses. Contributions made through an HRA are 100% employer funded, so they are entirely free of federal, state and Social Security taxes.
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Benefit Categories
Health Reimbursement Arrangement (Description): Benefits included in an HRA are:
- use of employer contributions to pay for employer specified eligible out-of-pocket expenses.
- use of employer contributions to pay for employer specified eligible health insurance premiums.
- tax savings for both employer and employee.
Additional Resources
EBIA Health Care Expenses Table - classifies over 300 common health care expenses as "qualifying," "not qualifying," or "potentially qualifying" for the Healthcare FSA, HRA or employer sponsored HSA. Numerous OTC items are included as well.
