Qualified Small Employer HRAs

QSEHRAs (pronounced “Cue-SERRAs”)

Legislation creating the QSEHRA was passed as part of the 21st Century Cures Act in December 2016 and went into effect January 1, 2017. With a QSEHRA, small businesses can reimburse employees tax-free for their medical expenses, including personal insurance premiums. This guide outlines the requirements to sponsor a QSEHRA.