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How does a small business set up a 2024 QSEHRA for employees?

The QSEHRA is a premium reimbursement Health Reimbursement Arrangement for qualified small employer groups that offer no group health plan to employees. The plan helps small businesses provide a valuable individual health insurance benefit to employees for far less than the cost of a group health plan.

QSE HRA Plan Document Package

Core QSE-HRA Plan Document Package

$199 one-time fee in PDF via email*

$249 one-time fee in PDF email* + Deluxe Binder via USPS

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Qualified Small Employers (fewer than 50 full-time employees) who do not offer a group health plan can now offer a Health Reimbursement Arrangement (HRA) that uses tax-free dollars to reimburse employees who purchase individual (non-group) health insurance on the individual market or the ACA exchange, along with eligible out-of-pocket medical, dental, and vision expenses.

How does a small business set up a QSEHRA benefit for employees? Order a Core Documents QSEHRA plan document package today, distribute the required written notice and SPD to employees, and you’re ready to go.

  • No group health insurance premium makes the QSEHRA an affordable alternative for the small employer (with fewer than 50 employees).
  • To qualify for the QSEHRA employers cannot offer another group health plan, including any other HRA or any type of Health Flexible Spending Arrangement (FSA) including plans that provide only excepted benefits (dental, vision, etc.).
  • For 2024, the maximum allowed QSEHRA annual benefit is $6,150 per employee electing individual coverage, and $12,450 per employee electing family coverage.
  • For 2023, the maximum allowed QSEHRA annual benefit was $5,850 per employee electing individual coverage, and $11,800 per employee electing family coverage.
  • Health insurance premiums for insurance purchased on the ACA Marketplace qualify for reimbursement under the QSEHRA, but the amount of the QSEHRA must be reported through the marketplace and any premium tax credit will be reduced accordingly (pro-rated monthly).
  • The employer must verify that the employee has qualifying health insurance (requiring proof of coverage) before issuing any reimbursements from the QSEHRA.
  • Only an employer can contribute to the QSEHRA; employee contributions are not allowed.
  • The QSEHRA is not eligible for COBRA continuation of benefits.
  • The IRS and DOL only require employers to adopt a formal plan document and SPD to define the benefit design in writing.
  • For complete IRS guidance on QSEHRA plans, see:  IRS Notice 2017-67


QSEHRA Plan Document Package

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No annual fee — Core Documents does not require an annual renewal fee to maintain your plan document package. A plan document only needs to be updated when there are changes in the plan or in the law that make it necessary. We will notify you when there are sufficient changes in the Code to require amending and restating your Plan and ask that you keep us informed when there is a change to your plan.  You can amend and update your plan document anytime, at a discounted fee and only when necessary, which is the most cost-effective way to maintain it.

*Fast Service — Most orders placed by 3 PM are returned via email the same day, Monday through Friday. Weekend orders are sent out Monday morning. Plan document packages are processed in the order received. During our busiest months (December, January, and February), the rush order fee (see order form) marks your document to be processed immediately.

Refund Policy: Goods and services provided by Core Documents, Inc. are non-refundable upon receipt. Orders cancelled prior to shipping are subject to a fee to cover the cost of goods and services provided during the review, draft, and preparation of your order.

Learn more about the QSEHRA:

The Trusted Source of Affordable Benefit Plan Documents for over 20 Years.

Core Documents is the country’s leading provider of cost-effective, tax-saving benefit plan documents for Section 125 Cafeteria plans and Health Reimbursement Arrangements. The Trusted Source since 1997, thousands of satisfied agents and employer groups nationwide rely upon Core Documents for free plan design consulting services, plan document updates, ERISA Wrap SPDs, and administration services.

Video:  Executive Summary of the Qualified Small Employer QSEHRA Plan

04:00 Minutes

PDF Brochure – QSEHRA Qualified Small Employer HRA Plan Documents & Forms

Core QSE-HRA Qualified Small Employer Plan Document and Forms