Health reimbursement arrangements (HRAs) can be offered by employers with more than how many employees?

Health reimbursement arrangements (HRAs) are a type of employer-funded health benefit plan that allows employers to reimburse employees for incurred medical expenses and, in some cases, the purchase of health insurance. The requirement for employers to follow certain regulations, including the Affordable Care Act (ACA) guidelines, comes into play depending on the size of the employer.

Employers with 50 or more full-time equivalent employees fall under the definition of "large employers" and are subject to specific obligations regarding health coverage, including the provision of HRAs. Offering HRAs can help these larger employers manage healthcare costs while still providing valuable support to employees for their medical expenses.

Smaller employers, especially those with fewer than 50 employees, have more flexibility and fewer regulatory requirements but might not offer HRAs as part of their benefits package due to different financial and administrative considerations. Therefore, HRAs are specifically associated with larger employers, making the threshold of 50 employees significant in determining who can offer these arrangements.