አነስተኛ የንግድ ተቋማት ለሙሉ ሰዓት ሰራተኞቻቸው የጤና ኢንሹራንስ ማቅረብ ካልቻሉ ኪሴራን በመስጠት ሰራተኞቻቸውን መርዳት ይችላሉ።ቀጣሪዎች ሰራተኞቻቸው በጤና ኢንሹራንሶቻቸው በኩል ላወጡት ወጪ ግብር የማይከፈልበት ተመላሽ ገንዘብ ይሰጡዋቸዋል።ለኪሴራ መስፈርቱን የሚያሟሉ ቀጣሪዎች የሰራተኛ ቁጥራቸው ከሃምሳ በታች የሆነ እና በሻፕ ስር የጤና ኢንሹራንስ የማያቀርቡ መሆን አለባቸው።
Small employers who don’t offer group health coverage to their employees can help employees pay for medical expenses through a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA). A QSEHRA allows small employers to provide non-taxed reimbursement of certain medical care expenses, like health insurance premiums and coinsurance, to employees who maintain minimum essential coverage (MEC), like a plan from the Individual Marketplace. To get non-taxed reimbursements from a QSEHRA, an employee (and any covered spouse and dependents) must be enrolled in MEC.
To provide a QSEHRA to its employees, a small employer generally must:
- Have fewer than 50 full-time employees.
- Provide the arrangement on the same terms to all eligible employees (reimbursement amounts may only vary based on age and the number of individuals covered).
- Not offer a group health plan, such as Small Business Health Options Program (SHOP) coverage, or a flexible spending account.
For more information on QSEHRAs, see these resources:
- Article: Qualified Small Employer HRAs (QSEHRAs)
- Article: Health Reimbursement Arrangements (HRAs) for small employers
- Notice: Internal Revenue Bulletin: 2017-47
Have questions? Contact your insurance company or a SHOP-registered agent or broker for help with SHOP coverage. For additional assistance, contact the SHOP Call Center at 1-800-706-7893 (TTY: 1-888-201-6445).
To learn more about Health Reimbursement Arrangements (HRAs), visit this webpage. Talk to a licensed tax professional, benefits specialist, or a registered agent or broker to find out more about whether an HRA or traditional group coverage is right for your business.
