[{"data":1,"prerenderedAt":517},["ShallowReactive",2],{"document-health-reimbursement-arrangement-plan-hra-D479":3},{"document":4,"label":23,"preview":11,"thumb":24,"thumb600":25,"description":5,"descriptionCustom":6,"apiDescription":5,"pages":8,"extension":10,"parents":26,"breadcrumb":30,"related":36,"customDescModule":187,"customdescription":6,"mdFm":188,"mdProseHtml":516},{"description":5,"descriptionCustom":6,"label":7,"pages":8,"size":9,"extension":10,"preview":11,"thumb":12,"svgFrame":13,"seoMetadata":14,"parents":15,"keywords":22},"HEALTH REIMBURSEMENT ARRANGEMENT (HRA) PLAN While there is no requirement that you use a third party administrator, it is important that your Health Reimbursement Arrangement complies with all IRS, DOL, and ERISA guidelines. For this reason, most tax professionals encourage their clients to use a company that specializes in this type of employee benefit plan. This Health Reimbursement Arrangement (HRA) Plan (the \"Plan\") is made and effective [DATE], BETWEEN: [YOUR COMPANY NAME] (the \"Company\"), a corporation organized and existing under the laws of the [State/Province] of [STATE/PROVINCE], with its head office located at: [YOUR COMPLETE ADDRESS] AND: [EMPLOYEE NAME] (the \"Employee\"), an individual having his/her main residence located at: [COMPLETE ADDRESS] RECITALS Whereas, [YOUR COMPANY NAME] desires to provide medical care benefits relating to expenses not covered under a medical policy; Resolved, Health Reimbursement accounts shall be maintained for each full-time employee from which covered expenses (as defined in Section 213 of the Internal Revenue Code) for the employee or their dependents shall be reimbursed. [YOUR COMPANY NAME]-funded reimbursements to an employee shall not exceed [AMOUNT] during one calendar year. [YOUR COMPANY NAME]-funded reimbursements to an employee with dependents shall not exceed [AMOUNT] during one calendar year. Resolved, the submission of medical expenses must be in a form and in sufficient detail to meet the requirements of the [YOUR COMPANY NAME]. Expenses may be submitted until [DATE] for the previous calendar year. Resolved, the Plan shall be administered in a nondiscriminatory manner (as defined in Section 150(h) of the Internal Revenue Code) and shall remain in effect until modified or terminated by a later resolution. Resolved, the plan shall reimburse former employees for medical care expenses up to an amount equal to the unused reimbursement amount remaining at retirement or other termination of employment. NOW, THEREFORE, in consideration of the mutual covenants and agreements herein contained, the parties hereto, intending, to be legally bound, agree as follows: Purpose Effective as of [date plan goes into effect], [YOUR COMPANY NAME] establishes a Health Reimbursement Arrangement Plan effective [DATE] for the benefit of all full-time employees (working at least [NUMBER] hours or more per week) and their dependents (employee's spouse and minor children) under Section 105(b), (e) of the Internal Revenue Code as from time to time amended. The provisions of the Plan, as set forth herein, shall only apply to an eligible employee who is in the active employ of the Employer on or after [date of eligibility]. Definitions and Construction Definitions Where the following words and phrases appear in this Plan, they shall have the respective meanings set forth in this Article, unless the context clearly indicates to the contrary. Principal Entities Plan: The HRA Plan for Employees working for [YOUR COMPANY NAME], the Plan set forth herein, as amended from time to time. Employer: [YOUR COMPANY NAME], a [legal status (i.e., a corporation)] organized and existing under the laws of the State of [name of state], or its successor or successors. Committee: The person or persons appointed pursuant to Section 6 to assist the Employer with Plan Administration in accordance with said Section. Employee: Any person who, on or after the Effective Date, is receiving remuneration for personal services rendered to the Employer. Participant: An Employee participating in the Plan in accordance with the provisions of Section 3.1. Fiduciaries: The Employer and the Committee, but only with respect to the specific responsibilities of each for Plan administration, all as described in Section 6.1. 2.3 Determination of Contribution and Other Definitions Participation: The period or periods during which an Employee participates in this Plan as determined in accordance with Section 3.1. Compensation: The total of all amounts paid to a Participant for a given Year by the Employer for personal services and reported as wages for purposes of income tax, or substitute, less (1) amounts paid while covered by a collective bargaining agreement which does not provide for inclusion hereunder, (2) the cost of providing group term life insurance in excess of the statutory amount, (3) reimbursed moving expenses, (4) any other amount required to be reported which is not direct compensation for services performed and (5) amounts in excess of [AMOUNT]. Effective Date: [The effective date], the date on which the provisions of this Plan became effective. Year: The 12-month period commencing on January 1 and ending on December 31. Code: The Internal Revenue Code and any other Codes relating to issues contained in this Plan, as amended from time to time. 2.4 Construction The masculine gender, where appearing in the Plan, shall be deemed to include the feminine gender, unless the context clearly indicates to the contrary. The words \"hereof,\" \"herein,\" \"hereunder\" and other similar compounds of the word \"here\" shall mean and refer to the entire Plan and not to any particular provision, Section or Article. Article and Section headings are for convenience of reference and not intended to add to or subtract from the terms of this Plan. Participation and Notifications Participation Except for an Employee who, for the entire Year was covered by a collective bargaining agreement which does not provide for his inclusion hereunder, an Employee shall participate in the Plan for any Year in which he meets the following requirements: He/she has performed services for the Employer at some time during the Year His/her Compensation for the Year is [AMOUNT] or greater, and the given Year is preceded by a [NUMBER]-year period that includes at least three Years in each of which he/she has performed services for the Employer at some time during the Year Notifications [YOUR COMPANY NAME] shall notify an Employee in writing when he first becomes a Participant. Such notification shall include information required to be furnished by [GOVERNMENT AGENCY]. Such notification shall also advise the Participant that he should establish a Health Reimbursement Arrangement and the date by which the establishment should be accomplished. If the Participant fails to notify the Committee of the establishment of a HRA as of the prescribed date, the Committee shall choose a Health Reimbursement Arrangement Plan for such Participant and execute such forms and documents as may be necessary to establish a Health Reimbursement Arrangement Plan for and on behalf of such Participant. Contributions NOTE: The following Section 4.1 incorporates the requirements of [CODE] regarding the permitted disparity in plan contributions. The contribution percentage for compensation above a certain level cannot exceed the contribution percentage on compensation below a certain level by more than the lesser of: the contribution percentage on compensation below a certain level, or the greater of: [%], or the percentage equal to the portion of the rate under Internal Revenue Code Employer Contributions On and After [DATE] Each Year the Employer shall determine whether or not a contribution will be made under the Plan for that Year. If the Employer determines that a contribution will be made for a Year, then, subject to the provisions of Section 4.4, the contribution made on behalf of each Employee who is a Participant for that Year shall be equal to: a percentage of Compensation, as determined by the Employer, payable to all Participants; to the extent any contribution has not been allocated under (a) above, an additional allocation shall be made to all Participants considering only their compensation in excess of the social security wage base for the Year. 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Organization Description 6 1.1 Introductory Statement 6 1.2 Customer Relations 6 1.3 Products and Services Provided 7 1.4 Facilities and Location(s) 7 1.5 The History of [YOUR COMPANY NAME] 7 1.6 Management Philosophy 7 1.7 Goals 8 2. The Employment 9 2.1 Nature of Employment 9 2.2 Employee Relations 9 2.3 Equal Employment Opportunity 10 2.4 Diversity 10 2.5 Business Ethics and Conduct 12 2.6 Personal Relationships in the Workplace 13 2.7 Conflicts of Interest 13 2.8 Outside Employment 14 2.9 Non-Disclosure 15 2.10 Disability Accommodation 16 2.11 Job Posting and Employee Referrals 17 2.12 Whistleblower Policy 18 2.13 Accident and First Aid 20 3. Employment Status and Records 21 3.1 Employment Categories 21 3.2 Access to Personnel Files 22 3.3 Personnel Data Changes 23 3.4 Probation Period 23 3.5 Employment Applications 24 3.6 Performance Evaluation 24 3.7 Job Descriptions 25 3.8 Salary Administration 25 3.9 Professional Development 26 4. Employee Benefit Programs 27 4.1 Employee Benefits 27 4.2 Vacation Benefits 27 4.3 Military Service Leave 29 4.4 Religious Observance 29 4.5 Holidays 29 4.6 Workers Insurance 30 4.7 Sick Leave Benefits 31 4.8 Bereavement Leave 32 4.9 Relocation Benefits 33 4.10 Educational Assistance 33 4.11 Health Insurance 34 4.12 Life Insurance 35 4.13 Long Term Disability 35 4.14 Marriage, Maternity and Parental Leave 36 5. Timekeeping / Payroll 40 5.1 Timekeeping 40 5.2 Paydays 40 5.3 Employment Termination 41 5.4 Administrative Pay Corrections 42 6. Work Conditions and Hours 43 6.1 Work Schedules 43 6.2 Absences 43 6.3 Jury Duty 45 6.4 Use of Phone and Mail Systems 45 6.5 Smoking 46 6.6 Meal Periods 46 6.7 Overtime 46 6.8 Use of Equipment 47 6.9 Telecommuting 47 6.10 Emergency Closing 48 6.11 Business Travel Expenses 49 6.12 Visitors in the Workplace 51 6.13 Computer and Email Usage 51 6.14 Internet Usage 52 6.15 Workplace Monitoring 54 6.16 Workplace Violence Prevention 55 7. Employee Conduct & Disciplinary Action 57 7.1 Employee Conduct and Work Rules 57 7.2 Sexual and Other Unlawful Harassment 58 7.3 Attendance and Punctuality 60 7.4 Personal Appearance 60 7.5 Return of Property 61 7.6 Resignation and Retirement 61 7.7 Security Inspections 62 7.8 Progressive Discipline 62 7.9 Problem Resolution 64 7.10 Workplace Etiquette 65 7.11 Suggestion Program 67 Acknowledgement of Receipt 68 Welcome to [YOUR COMPANY NAME]! On behalf of your colleagues, we welcome you to [YOUR COMPANY NAME] and wish you every success here. At [YOUR COMPANY NAME], we believe that each employee contributes directly to the growth and success of the company, and we hope you will take pride in being a member of our team. This handbook was developed to describe some of the expectations of our employees and to outline the policies, programs, and benefits available to eligible employees. Employees should become familiar with the contents of the employee handbook as soon as possible, for it will answer many questions about employment with [YOUR COMPANY NAME]. We believe that professional relationships are easier when all employees are aware of the culture and values of the organization. This guide will help you to better understand our vision for the future of our business and the challenges that are ahead. We hope that your experience here will be challenging, enjoyable, and rewarding. Again, welcome! [PRESIDENT NAME] President & CEO 1. Organization Description 1.1 Introductory Statement This handbook is designed to acquaint you with [YOUR COMPANY NAME] and provide you with information about working conditions, employee benefits, and some of the policies affecting your employment. You should read, understand, and comply with all provisions of the handbook. It describes many of your responsibilities as an employee and outlines the programs developed by [YOUR COMPANY NAME] to benefit employees. One of our objectives is to provide a work environment that is conducive to both personal and professional growth. No employee handbook can anticipate every circumstance or question about policy. As [YOUR COMPANY NAME] continues to grow, the need may arise and [YOUR COMPANY NAME] reserves the right to revise, supplement, or rescind any policies or portion of the handbook from time to time as it deems appropriate, in its sole and absolute discretion. Employees will be notified of such changes to the handbook as they occur. 1.2 Customer Relations Customers are among our organization's most valuable assets. Every employee represents [YOUR COMPANY NAME] to our customers and the public. The way we do our jobs presents an image of our entire organization. Customers judge all of us by how they are treated with each employee contact. Therefore, one of our first business priorities is to assist any customer or potential customer. Nothing is more important than being courteous, friendly, helpful, and prompt in the attention you give to customers. [YOUR COMPANY NAME] will provide customer relations and services training to all employees with extensive customer contact. Customers who wish to lodge specific comments or complaints should be directed to the [TITLE AND NAME OF THE PERSON RESPONSIBLE] for appropriate action. Our personal contact with the public, our manners on the telephone, and the communications we send to customers are a reflection not only of ourselves, but also of the professionalism of [YOUR COMPANY NAME]. Positive customer relations not only enhance the public's perception or image of [YOUR COMPANY NAME], but also pay off in greater customer loyalty and increased sales and profit. 1.3 Products and Services Provided You will find more information about our products and services by reading the [YOUR COMPANY NAME] Corporate Brochures. 1.4 Facilities and Location(s) Head Office: [ADDRESS] [CITY], [STATE] [ZIP/POSTAL CODE] [COUNTRY] 1.5 The History of [YOUR COMPANY NAME] [DESCRIBE THE HISTORY OF YOUR COMPANY HERE] 1.6 Management Philosophy [YOUR COMPANY NAME] management philosophy is based on responsibility and mutual respect. Our wishes are to maintain a work environment that fosters on personal and professional growth for all employees. Maintaining such an environment is the responsibility of every staff person. Because of their role, managers and supervisors have the additional responsibility to lead in a manner which fosters an environment of respect for each person. People who come to [YOUR COMPANY NAME] want to work here because we have created an environment that encourages creativity and achievement. [YOUR COMPANY NAME] aims to become a leader in [DESCRIBE YOUR COMPANY'S FIELD OF EXPERTISE]. The mainstay of our strategy will be to offer a level of client focus that is superior to that offered by our competitors. To help achieve this objective, [YOUR COMPANY NAME] seeks to attract highly motivated individuals that want to work as a team and share in the commitment, responsibility, risk taking, and discipline required to achieve our vision. Part of attracting these special individuals will be to build a culture that promotes both uniqueness and a bias for action. While we will be realistic in setting goals and expectations, [YOUR COMPANY NAME] will also be aggressive in reaching its objectives. This success will in turn enable [YOUR COMPANY NAME] to give its employees above average compensation and innovative benefits or rewards, key elements in helping us maintain our leadership position in the worldwide marketplace. 1.7 Goals [DESCRIBE YOUR COMPANY'S GOALS HERE] 2. 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Number is [Insert], and its Business License Number is [insert]. Independent Contractor has complied with all Federal, State, and local laws regarding business permits, sales permits, licenses, reporting requirements, tax withholding requirements, and other legal requirements of any kind that may be required to carry out said business and the Scope of Work which is to be performed as an Independent Contractor pursuant to this Agreement. Independent Contractor is or remains open to conducting similar tasks or activities for clients other than the Company and holds themselves out to the public to be a separate business entity. Company desires to engage and contract for the services of the Independent Contractor to perform certain tasks as set forth below. Independent Contractor desires to enter into this Agreement and perform as an independent contractor for the company and is willing to do so on the terms and conditions set forth below. NOW, THEREFORE, in consideration of the above recitals and the mutual promises and conditions contained in this Agreement, the Parties agree as follows: TERMS This Agreement shall be effective commencing [Date], and shall continue until terminated at the completion of the Scope of Work which shall occur no later than [Date] or by either party as otherwise provided herein. STATUS OF INDEPENDENT CONTRACTOR This Agreement does not constitute a hiring by either party. It is the parties intentions that Independent Contractor shall have an independent contractor status and not be an employee for any purposes, including, but not limited to, [laws]. Independent Contractor shall retain sole and absolute discretion in the manner and means of carrying out their activities and responsibilities under this Agreement. This Agreement shall not be considered or construed to be a partnership or joint venture, and the Company shall not be liable for any obligations incurred by Independent Contractor unless specifically authorized in writing. Independent Contractor shall not act as an agent of the Company, ostensibly or otherwise, nor bind the Company in any manner, unless specifically authorized to do so in writing. TASKS, DUTIES, AND SCOPE OF WORK Independent Contractor agrees to devote as much time, attention, and energy as necessary to complete or achieve the following: [Describe]. The above to be referred to in this Agreement as the \"Scope of Work\". It is expected that the Scope of Work will completed by [Date]. Independent Contractor shall additionally perform any and all tasks and duties associated with the Scope of Work set forth above, including but not limited to, work being performed already or related change orders. Independent Contractor shall not be entitled to engage in any activities which are not expressly set forth by this Agreement. The books and records related to the Scope of Work set forth in this Agreement shall be maintained by the Independent Contractor at the Independent Contractor's principal place of business and open to inspection by Company during regular working hours. Documents to which Company will be entitled to inspect include, but are not limited to, any and all contract documents, change orders/purchase orders and work authorized by Independent Contractor or Company on existing or potential projects related to this Agreement. Independent Contractor shall be responsible to the management and directors of Company, but Independent Contractor will not be required to follow or establish a regular or daily work schedule. Supply all necessary equipment, materials and supplies. Independent Contractor will not rely on the equipment or offices of Company for completion of tasks and duties set forth pursuant to this Agreement. Any advice given Independent Contractors regarding the scope of work shall be considered a suggestion only, not an instruction. Company retains the right to inspect, stop, or alter the work of Independent Contractor to assure its conformity with this Agreement. ASSURANCE OF SERVICES Independent Contractor will assure that the following individuals (the \"Key Employees\") will be available to perform, and will perform, the Services hereunder until they are completed (identify by title and name as applicable): [Name of Key Employee, Title] [Name of Key Employee, Title] The Key Employees may be changed only with the prior written approval of the Company, which approval shall not be unreasonably withheld. COMPENSATION Independent Contractor shall be entitled to compensation for performing those tasks and duties related to the Scope of Work as follows: [Describe] Such compensation shall become due and payable to Independent Contractor in the following time, place, and manner: [Describe] NOTICE CONCERNING WITHHOLDING OF TAXES Independent Contractor recognizes and understands that it will receive a [specify tax] statement and related tax statements, and will be required to file corporate and/or individual tax returns and to pay taxes in accordance with all provisions of applicable Federal and State law. Independent Contractor hereby promises and agrees to indemnify the Company for any damages or expenses, including attorney's fees, and legal expenses, incurred by the Company as a result of independent contractor's failure to make such required payments. AGREEMENT TO WAIVE RIGHTS TO BENEFITS Independent Contractor hereby waives and foregoes the right to receive any benefits given by Company to its regular employees, including, but not limited to, health benefits, vacation and sick leave benefits, profit sharing plans, etc. This waiver is applicable to all non-salary benefits which might otherwise be found to accrue to the Independent Contractor by virtue of their services to Company, and is effective for the entire duration of Independent Contractor's agreement with Company. This waiver is effective independently of Independent Contractor's employment status as adjudged for taxation purposes or for any other purpose. Neither this Agreement, nor any duties or obligations under this Agreement may be assigned by either party without the consent of the other. TERMINATION This Agreement may be terminated prior to the completion or achievement of the Scope of Work by either party giving [number] days written notice. Such termination shall not prejudice any other remedy to which the terminating party may be entitled, either by law, in equity, or under this Agreement. NON-DISCLOSURE OF TRADE SECRETS, CUSTOMER LISTS AND OTHER PROPRIETARY INFORMATION Independent Contractor agrees not to disclose or communicate, in any manner, either during or after Independent Contractor's agreement with Company, information about Company, its operations, clientele, or any other information, that relate to the business of Company including, but not limited to, the names of its customers, its marketing strategies, operations, or any other information of any kind which would be deemed confidential, a trade secret, a customer list, or other form of proprietary information of Company. Independent Contractor acknowledges that the above information is material and confidential and that it affects the profitability of Company. ","Independent Contractor Agreement","6",62,"https://templates.business-in-a-box.com/imgs/1000px/independent-contractor-agreement-D160.png","https://templates.business-in-a-box.com/imgs/250px/160.png","https://templates.business-in-a-box.com/svgs/docviewerWebApp1.html?v6#160.xml",{"title":6,"description":6},[132],{"label":133,"url":134},"Consultant & Contractors","consulting-contractor-business","independent contractor agreement","/template/independent-contractor-agreement-D160",{"description":138,"descriptionCustom":6,"label":139,"pages":8,"size":106,"extension":10,"preview":140,"thumb":141,"svgFrame":142,"seoMetadata":143,"parents":145,"keywords":153,"url":154},"EMPLOYMENT AGREEMENT - AT WILL EMPLOYEE This Employment Agreement for \"At Will\" Employee (the \"Agreement\") is made and effective this [DATE], BETWEEN: [EMPLOYEE NAME] (the \"Employee\"), an individual with his main address at: [COMPLETE ADDRESS] AND: [YOUR COMPANY NAME] (the \"Corporation\"), an entity organized and existing under the laws of the [State/Province] of [STATE/PROVINCE], with its head office located at: [YOUR COMPLETE ADDRESS] RECITALS In consideration of the covenants and agreements herein contained and the moneys to be paid hereunder, the Corporation hereby employs the Employee and the Employee hereby agrees to perform services as an employee of the Corporation, on an \"at will\" basis, upon the following terms and conditions: APPOINTMENT The Employee is hereby employed by the Corporation to render such services and to perform such tasks as may be assigned by the Corporation. The Corporation may, in its sole discretion, increase or reduce the duties, or modify the title and job description, of the Employee from time to time, and any such increase, reduction or modification shall not be deemed a termination of this Agreement. ACCEPTANCE OF EMPLOYMENT Employee accepts employment with the Corporation upon the terms set forth above and agrees to devote all Employee's time, energy and ability to the interests of the Corporation, and to perform Employee's duties in an efficient, trustworthy and business-like manner. DEVOTION OF TIME TO EMPLOYMENT The Employee shall devote the Employee's best efforts and substantially all of the Employee's working time to performing the duties on behalf of the Corporation. The Employee shall provide services during the hours that are scheduled by the Corporation management. The Employee shall be prompt in reporting to work at the assigned time. NO CONFLICT OF INTEREST Employee shall not engage in any other business while employed by the Corporation. Employee shall not engage in any activity that conflicts with the Employees duties to the Corporation. Employee shall not provide any service or lend any aid or assistance to any party that competes with the services offered by the Corporation. Employee shall not provide any services to clients or prospective clients of the Corporation outside of the provision of services for the Corporation, whether such services are provided with or without compensation or remuneration. CORPORATION PROPERTY Employee acknowledges and agrees that while employed by the Corporation the Employee may be provided with use of computer equipment and other property of the Corporation. The use and possession of the such items shall be subject to any policies, requirements or restrictions established by the Corporation. Such items may only be used in performance of the Employee's duties for the corporation. On request of the Corporation, the Employee shall immediately deliver any such items to the Corporation. Upon termination of employment, Employee shall have the affirmative duty to return any such item to the Corporation whether a request is made or not. The obligation to return Corporation property shall extend and include any and all work product, client property, proprietary rights, intangible property, and all other property of the corporation regardless of the form or medium. COMPENSATION The Corporation shall pay the Employee such hourly compensation as determined by the Corporation. Payment shall be at the same time as the Corporations usual payroll to other employees. BONUS & BENEFITS Payment of any bonuses shall be at the complete discretion of the Corporation. No guarantee or representation that any bonuses will be paid has been made to the Employee. Standard benefits that are provided to other non-management employees shall be offered to the Employee, subject to the Corporation's policies and the terms and conditions of such benefits. WITHHOLDING All sums payable to Employee under this Agreement will be reduced by all federal, state, local, and other withholdings and similar taxes and payments required by applicable law. QUALIFICATIONS OF EMPLOYEE The employee shall satisfy all of the qualification that are established by the Corporation. TERM OF AGREEMENT There shall be no guaranteed term of employment. Employer acknowledges and agrees that Employee shall be an \"At Will\" Employee and that Employee's employment may be terminated at any time by the Corporation, with or without cause. FEES FROM EMPLOYEE'S WORK The Corporation shall have exclusive authority to determine the fees, or a procedure for establishing the fees, to be charged to clients by the Corporation for services that are provided by the Employee. All sums paid to the Employee or the Corporation in the way of fees, in cash or in kind, or otherwise for services of the Employee, shall, except as otherwise specifically agreed by the Corporation, be and remain the property of the Corporation and shall be included in the Corporation's name in such checking account or accounts as the Corporation may from time to time designate. CLIENTS AND CLIENT RECORDS The Corporation shall have the authority to determine who will be accepted as clients of the Corporation, and the Employee recognizes that such clients accepted are clients of the Corporation and not the Employee. All client records and files of any type concerning clients of the Corporation shall belong to and remain the property of the Corporation, notwithstanding the subsequent termination of the employment. POLICIES AND PROCEDURES The Corporation shall have the authority to establish from time to time the policies and procedures to be followed by the Employee in performing services for the Corporation. This may include, but is not necessarily limited to, employment policies, computer use policies, Internet access policies, email policies, and all other policies, procedures, directives, and mandates established by the Corporation, whether or not in written form or formally adopted. Employee shall abide by the provisions of any contract entered into by the Corporation under which the Employee provides services. Employee shall comply with the terms and conditions of any and all contracts entered by the Corporation. TERMINATION Employee acknowledges and agrees that Employee is an \"at will\" employee of the Corporation. As such, no term of employment is created hereby and employee may be terminated at any time in the sole discretion of the Corporation, whether there exists any cause for termination or not. CREATIONS AND INVENTIONS Employee acknowledges and agrees that any and all work product of the Employee that is conceived or created during the Employee's employment with the Corporation is the exclusive property of the Corporation. This shall include any and all copyrights, trade secrets, confidential information, patents, trademarks, trade dress, ideas, concepts, plans, business plans, business concepts, techniques, inventions, drawings, artwork, logos, graphics, web pages, databases, software, programs, CGI's, plug ins, applications, brochures, inventions, marketing plans and concepts, and all other ideas and work product of the Employee. The Employee acknowledges and agrees that all creations shall be \"works made for hire\" as defined in the [ACT OR CODE]. Notwithstanding the fact that this material may be considered to be a work made for hire, Employee agrees, during Employee's employment and thereafter, which covenant shall survive any termination of the employment relationship, to execute any and all documents requested by the Corporation to confirm the Corporation's ownership and control of all such material, including but not limited to assignments of copyright, confirmations of work for hire status, waivers of proprietary rights, copyright application, and any other documents requested by Corporation. RESTRICTIVE COVENANTS","Employment Agreement_At Will Employee","https://templates.business-in-a-box.com/imgs/1000px/employment-agreement_at-will-employee-D541.png","https://templates.business-in-a-box.com/imgs/250px/541.png","https://templates.business-in-a-box.com/svgs/docviewerWebApp1.html?v6#541.xml",{"title":144,"description":6},"employment agreement_at will employee",[146,147,150],{"label":17,"url":96},{"label":148,"url":149},"Hire an Employee","hire-employee",{"label":151,"url":152},"Legal Agreements","business-legal-agreements","employment agreement at will employee","/template/employment-agreement-at-will-employee-D541",{"description":156,"descriptionCustom":6,"label":157,"pages":158,"size":159,"extension":10,"preview":160,"thumb":161,"svgFrame":162,"seoMetadata":163,"parents":164,"keywords":172,"url":173},"PAYROLL DEDUCTION AUTHORIZATION The undersigned hereby authorizes [YOUR COMPANY NAME] to deduct $ from my gross earnings each payroll period beginning, the following: In payment for: Amount: Credit Union $ ","Payroll Deduction Authorization","1",26,"https://templates.business-in-a-box.com/imgs/1000px/payroll-deduction-authorization-D678.png","https://templates.business-in-a-box.com/imgs/250px/678.png","https://templates.business-in-a-box.com/svgs/docviewerWebApp1.html?v6#678.xml",{"title":6,"description":6},[165,166,169],{"label":17,"url":96},{"label":167,"url":168},"Motivation & Appreciation","motivation-appreciation",{"label":170,"url":171},"Staff Management","staff-management","payroll deduction authorization","/template/payroll-deduction-authorization-D678",{"description":175,"descriptionCustom":6,"label":175,"pages":158,"size":106,"extension":107,"preview":176,"thumb":177,"svgFrame":178,"seoMetadata":179,"parents":181,"keywords":180,"url":186},"Small Business Expense Report","https://templates.business-in-a-box.com/imgs/1000px/small-business-expense-report-D13396.png","https://templates.business-in-a-box.com/imgs/250px/13396.png","https://templates.business-in-a-box.com/svgs/docviewerWebApp1.html?v6#13396.xml",{"title":180,"description":6},"small business expense report",[182,185],{"label":183,"url":184},"Credit & Collection","credit-collection",{"label":183,"url":184},"/template/small-business-expense-report-D13396",false,{"seo":189,"reviewer":202,"legal_disclaimer":187,"quick_facts":206,"at_a_glance":208,"personas":212,"variants":237,"glossary":263,"sections":297,"how_to_fill":348,"common_mistakes":389,"faqs":414,"industries":442,"comparisons":459,"diy_vs_pro":473,"educational_modules":486,"related_template_ids_curated":489,"schema":502,"classification":504},{"meta_title":190,"meta_description":191,"primary_keyword":192,"secondary_keywords":193},"Health Reimbursement Arrangement (HRA) Plan Template (Free Word)","Free HRA plan template for employers. Covers eligible expenses, reimbursement limits, claims procedures, and IRS compliance. Used in 190+ countries. Free Word and PDF download.","health reimbursement arrangement plan template",[194,195,196,197,198,199,200,201],"hra plan template","health reimbursement arrangement template word","hra plan document free download","employer hra plan template","health reimbursement arrangement policy","ichra plan template","hra plan document irs compliant","small business hra plan template",{"name":203,"credential":204,"reviewed_date":205},"Bruno Goulet","CEO, Business in a Box","2026-05-02",{"difficulty":207,"legal_review_recommended":187,"signature_required":187},"advanced",{"what_it_is":209,"when_you_need_it":210,"whats_inside":211},"A Health Reimbursement Arrangement (HRA) Plan is an employer-funded benefit document that establishes the terms under which a company reimburses employees for qualifying out-of-pocket medical expenses and, in some HRA types, individual health insurance premiums. This free Word download provides a structured, IRS-compliant plan document you can edit online and export as PDF to distribute to employees and retain for compliance records.\n","Use it when setting up a new HRA benefit for employees, converting from a group health plan to an Individual Coverage HRA (ICHRA), or when an existing HRA plan document needs to be refreshed to reflect updated contribution limits or IRS guidance. A written plan document is required under IRS rules before any reimbursements are made.\n","Plan purpose and eligibility rules, annual employer contribution limits, list of qualifying medical expenses, claims submission and reimbursement procedures, substantiation requirements, rollover and forfeiture rules, COBRA continuation provisions, and the plan administrator's contact details.\n",[213,217,221,225,229,233],{"title":214,"use_case":215,"icon_asset_id":216},"Small business owners","Offering a tax-advantaged health benefit without the cost of a group health plan","persona-small-business-owner",{"title":218,"use_case":219,"icon_asset_id":220},"HR managers","Formalizing an HRA benefit structure and distributing compliant plan documents to employees","persona-hr-manager",{"title":222,"use_case":223,"icon_asset_id":224},"Startup founders","Setting up a Qualified Small Employer HRA (QSEHRA) as a first employee health benefit","persona-startup-founder",{"title":226,"use_case":227,"icon_asset_id":228},"Benefits administrators","Replacing an outdated HRA plan document with a current, IRS-aligned version","persona-benefits-administrator",{"title":230,"use_case":231,"icon_asset_id":232},"Operations directors","Standardizing HRA reimbursement procedures across multiple locations or departments","persona-operations-director",{"title":234,"use_case":235,"icon_asset_id":236},"Accountants and bookkeepers","Ensuring reimbursements are properly documented for payroll tax exclusion purposes","persona-accountant",[238,242,246,249,252,256,260],{"situation":239,"recommended_template":240,"slug":241},"Employer has fewer than 50 full-time employees and no group health plan","QSEHRA Plan Document (Qualified Small Employer HRA)","document-retention-policy-D13263",{"situation":243,"recommended_template":244,"slug":245},"Employer wants to reimburse employees for individual insurance premiums regardless of company size","ICHRA Plan Document (Individual Coverage HRA)","health-reimbursement-arrangement-plan-hra-D479",{"situation":247,"recommended_template":248,"slug":245},"Employer offers a group health plan and wants to supplement with out-of-pocket reimbursements","Integrated HRA Plan Document",{"situation":250,"recommended_template":251,"slug":245},"Employer wants to offer reimbursement only for dental and vision expenses","Limited-Purpose HRA Plan Document",{"situation":253,"recommended_template":254,"slug":255},"Employer wants a tax-advantaged account funded by both employer and employee contributions","Health Savings Account (HSA) Policy","health-and-safety-policy-D13493",{"situation":257,"recommended_template":258,"slug":259},"Employer wants to offer pre-tax employee salary deferrals for medical expenses","Flexible Spending Account (FSA) Plan Document","flexible-work-arrangements-policy-D13693",{"situation":261,"recommended_template":262,"slug":241},"Employer is formalizing all health and welfare benefits in a single document","Section 125 Cafeteria Plan Document",[264,267,270,273,276,279,282,285,288,291,294],{"term":265,"definition":266},"Health Reimbursement Arrangement (HRA)","An employer-funded account that reimburses employees tax-free for qualifying medical expenses and, in some plan types, individual insurance premiums.",{"term":268,"definition":269},"QSEHRA","Qualified Small Employer HRA — an HRA type available to employers with fewer than 50 full-time employees who do not offer a group health plan, capped at IRS annual limits.",{"term":271,"definition":272},"ICHRA","Individual Coverage HRA — an HRA type available to employers of any size that reimburses employees for individual health insurance premiums and qualifying medical expenses.",{"term":274,"definition":275},"Qualifying Medical Expense","A medical cost defined as deductible under IRC Section 213(d), including doctor visits, prescriptions, dental, and vision care — the eligible expense list for most HRA reimbursements.",{"term":277,"definition":278},"Plan Administrator","The person or entity responsible for managing the HRA, processing claims, and ensuring the plan operates in compliance with IRS rules.",{"term":280,"definition":281},"Substantiation","The process of verifying that an employee's reimbursement request corresponds to an actual qualifying medical expense, typically through receipts or Explanation of Benefits (EOB) documents.",{"term":283,"definition":284},"Rollover","A plan provision allowing unused HRA balances at year-end to carry forward into the next plan year rather than being forfeited.",{"term":286,"definition":287},"Forfeiture","The loss of unused HRA funds when a plan year ends or when an employee terminates employment, if the plan does not include a rollover or run-out provision.",{"term":289,"definition":290},"Run-Out Period","A defined window — typically 30 to 90 days — after the plan year ends during which employees may still submit claims for expenses incurred during that plan year.",{"term":292,"definition":293},"COBRA Continuation","A federal law provision requiring employers with 20 or more employees to offer former employees the option to continue HRA participation at their own cost for up to 18 months after separation.",{"term":295,"definition":296},"IRC Section 105","The Internal Revenue Code provision that authorizes employer-funded health reimbursement plans and establishes the conditions under which reimbursements are excluded from employee income.",[298,303,308,313,318,323,328,333,338,343],{"name":299,"plain_english":300,"sample_language":301,"common_mistake":302},"Plan purpose and effective date","States that the document establishes a formal HRA benefit, identifies the HRA type (QSEHRA, ICHRA, or integrated), and sets the plan year start date.","[EMPLOYER LEGAL NAME] ('Employer') hereby establishes this Health Reimbursement Arrangement effective [PLAN YEAR START DATE] for the benefit of eligible employees, as described herein and in accordance with IRC Sections 105 and 106.","Using a trade name instead of the employer's registered legal entity name — if the IRS or a carrier audits the plan, a name mismatch creates compliance questions.",{"name":304,"plain_english":305,"sample_language":306,"common_mistake":307},"Eligibility criteria","Defines which employees qualify to participate — by employment class, hours worked, length of service, or other criteria — and any classes specifically excluded.","All full-time employees working at least [30] hours per week who have completed [30] days of service are eligible to participate. The following classes are excluded: part-time employees, seasonal employees, and independent contractors.","Setting eligibility rules that discriminate in favor of highly compensated employees — this can cause the entire HRA to fail IRS nondiscrimination testing and result in taxable reimbursements.",{"name":309,"plain_english":310,"sample_language":311,"common_mistake":312},"Employer contribution limits","States the maximum annual dollar amount the employer will make available to each eligible employee, and whether the amount differs by employee class (e.g., employee-only vs. family coverage).","For the plan year beginning [DATE], the Employer will make available up to $[AMOUNT] per eligible employee enrolled as employee-only, and up to $[AMOUNT] per eligible employee enrolled with dependents.","Setting QSEHRA contribution limits above the current IRS annual cap without checking the updated amounts each year — excess reimbursements become taxable income to the employee.",{"name":314,"plain_english":315,"sample_language":316,"common_mistake":317},"Eligible expenses","Lists the categories of expenses the HRA will reimburse — typically all IRC Section 213(d) medical expenses, individual insurance premiums (for ICHRA/QSEHRA), or a narrower defined list.","Eligible expenses include all medical care expenses as defined under IRC Section 213(d), including but not limited to: physician visits, prescription medications, dental treatment, vision care, and individual health insurance premiums for plans with minimum essential coverage.","Omitting individual insurance premiums from the eligible expense list for an ICHRA or QSEHRA — this defeats the primary purpose of those HRA types and may disqualify the arrangement.",{"name":319,"plain_english":320,"sample_language":321,"common_mistake":322},"Claims submission procedure","Explains how employees submit reimbursement requests — the required documentation, the submission deadline, and the channel (online portal, paper form, or email).","To request reimbursement, employees must submit a completed Reimbursement Request Form along with a receipt or Explanation of Benefits (EOB) to [PLAN ADMINISTRATOR / PORTAL URL] within [60] days of incurring the expense.","Not specifying a submission deadline — without one, employees submit claims months or years after the plan year closes, creating accounting and compliance complications.",{"name":324,"plain_english":325,"sample_language":326,"common_mistake":327},"Substantiation requirements","Describes the documentation the plan administrator requires to verify a claim — receipts, EOBs, or insurance premium statements — before issuing reimbursement.","All claims must be substantiated by a third-party receipt or EOB showing the date of service, provider name, nature of expense, and amount. Claims lacking adequate substantiation will be denied pending receipt of required documentation.","Accepting employee self-certification in lieu of third-party documentation — the IRS requires objective substantiation for reimbursements to remain tax-free.",{"name":329,"plain_english":330,"sample_language":331,"common_mistake":332},"Rollover and forfeiture rules","States whether unused HRA funds carry over to the next plan year, are forfeited at year-end, or are available during a run-out period for claims incurred before year-end.","Unused HRA funds at the end of the plan year [will roll over / will be forfeited] on [DATE]. Employees have a [60]-day run-out period following the plan year end to submit claims for expenses incurred during that plan year.","Promising unlimited rollover without modeling the long-term liability — accumulated balances can create significant unfunded obligations, particularly for longer-tenured employees.",{"name":334,"plain_english":335,"sample_language":336,"common_mistake":337},"Termination of employment and COBRA","Addresses what happens to HRA funds when an employee leaves — whether the remaining balance is forfeited, whether a run-out period applies, and COBRA continuation rights for applicable employers.","Upon termination of employment, the employee's HRA balance will be available for claims incurred through the termination date, subject to a [30]-day run-out period. Employers subject to COBRA must offer continuation coverage as required by federal law.","Omitting COBRA continuation language for employers with 20 or more employees — the HRA is generally subject to COBRA and must include qualifying event and election procedures.",{"name":339,"plain_english":340,"sample_language":341,"common_mistake":342},"Plan amendment and termination","Reserves the employer's right to amend or terminate the plan prospectively, with a description of how employees will be notified of material changes.","The Employer reserves the right to amend, suspend, or terminate this Plan at any time by written resolution of [AUTHORIZED OFFICER / BOARD]. Employees will be notified of material changes at least [30] days prior to the effective date of the change.","Not including an amendment clause — without it, employees may argue that any established benefit level is a permanent entitlement, limiting the employer's flexibility to adjust contributions.",{"name":344,"plain_english":345,"sample_language":346,"common_mistake":347},"Plan administrator contact and governing law","Identifies the plan administrator by name and contact information, and states the federal law basis governing the plan.","This Plan is administered by [PLAN ADMINISTRATOR NAME], [TITLE], reachable at [EMAIL / PHONE]. This Plan is governed by ERISA, IRC Sections 105 and 106, and applicable federal regulations. Questions should be directed to the Plan Administrator.","Listing a role title without a name or contact channel — employees cannot submit claims or appeals if they cannot identify and reach the administrator.",[349,354,359,364,369,374,379,384],{"step":350,"title":351,"description":352,"tip":353},1,"Determine your HRA type","Identify whether you are setting up a QSEHRA (fewer than 50 employees, no group plan), an ICHRA (any size employer, reimburses individual premiums), or an integrated HRA (supplement to an existing group health plan). The HRA type determines eligible expenses, IRS limits, and employee eligibility rules.","QSEHRA and ICHRA cannot coexist — if you offer an ICHRA to any employee class, you cannot also offer that class a QSEHRA.",{"step":355,"title":356,"description":357,"tip":358},2,"Set the plan year and effective date","Enter the plan year start and end dates. Most plans follow a calendar year (January 1 – December 31), but a fiscal year is permissible. The effective date must precede the first reimbursement.","Adopt the plan document before the first day of the plan year — retroactive adoption is not permitted for HRAs.",{"step":360,"title":361,"description":362,"tip":363},3,"Define employee eligibility classes","Specify which employment classes are covered (full-time, part-time, salaried, hourly) and any excluded classes. For ICHRA plans, you may offer different contribution amounts by employee class as long as all employees in the same class receive the same terms.","Document your eligibility classes in writing before the plan year begins — mid-year class changes can trigger nondiscrimination testing issues.",{"step":365,"title":366,"description":367,"tip":368},4,"Set annual contribution amounts","Enter the maximum dollar amount available per employee per plan year. For QSEHRAs, confirm the current IRS annual limit (updated each fall for the following year) and do not exceed it. For ICHRAs, there is no federal dollar cap, but document your chosen amount.","For QSEHRA plans, check the IRS Revenue Procedure issued each November for the updated self-only and family contribution caps — exceeding them converts reimbursements to taxable wages.",{"step":370,"title":371,"description":372,"tip":373},5,"List eligible expenses","Reference IRC Section 213(d) as the baseline for eligible medical expenses. If your plan reimburses individual insurance premiums (ICHRA or QSEHRA), explicitly include minimum essential coverage premiums in the eligible expense list.","Consider whether to include over-the-counter medications and menstrual care products — both are eligible under IRC 213(d) following the CARES Act of 2020 and should be listed explicitly.",{"step":375,"title":376,"description":377,"tip":378},6,"Document the claims and substantiation process","Specify the required documentation (receipts, EOBs, or premium statements), the submission deadline in days after the expense is incurred, and how employees submit requests — paper form, email, or a third-party HRA administration portal.","If you use a third-party HRA administrator (e.g., Take Command, PeopleKeep, or Thatch), reference the portal URL here and attach their claim form as an exhibit.",{"step":380,"title":381,"description":382,"tip":383},7,"Choose rollover or forfeiture terms","Decide whether unused year-end balances roll over to the next plan year or are forfeited. Add a run-out period (30–90 days) to allow employees to submit late claims for the prior plan year regardless of your rollover decision.","Forfeiture with a 60-day run-out is the most common structure for small employers — it limits long-term liability while giving employees a reasonable window to submit final claims.",{"step":385,"title":386,"description":387,"tip":388},8,"Sign, distribute, and retain the plan document","Have an authorized officer execute the plan document. Distribute a summary to all eligible employees before the plan year begins and retain the executed original for at least 6 years for ERISA compliance purposes.","For QSEHRA plans, you must provide written notice to eligible employees at least 90 days before the start of the plan year — or at time of hire for new employees.",[390,394,398,402,406,410],{"mistake":391,"why_it_matters":392,"fix":393},"Adopting the plan document after the first reimbursement","IRS rules require the plan to be formally established before any reimbursements are made. Retroactive adoption disqualifies those reimbursements as tax-free, making them subject to income and payroll taxes.","Execute and date the plan document before the first day of the plan year, and keep a signed original on file to demonstrate timely adoption.",{"mistake":395,"why_it_matters":396,"fix":397},"Exceeding QSEHRA annual contribution limits","Reimbursements above the IRS annual QSEHRA cap (updated each year) are treated as taxable wages, triggering income tax and FICA obligations for both the employee and employer.","Check the IRS Revenue Procedure each November for the updated QSEHRA limits and adjust your plan contribution amount before the new plan year begins.",{"mistake":399,"why_it_matters":400,"fix":401},"Failing to provide the required QSEHRA notice to employees","Employers offering a QSEHRA must give written notice at least 90 days before each plan year begins. Missing this deadline exposes the employer to IRS penalties of $50 per employee per day of noncompliance.","Calendar the 90-day notice requirement each year (around October 1 for a January 1 plan year) and use a written notice template that includes all IRS-required elements.",{"mistake":403,"why_it_matters":404,"fix":405},"Accepting self-certified claims without third-party documentation","The IRS requires objective substantiation for HRA reimbursements to remain tax-free. Reimbursements based solely on employee statements, without receipts or EOBs, are treated as taxable compensation.","Update the claims procedure section to require a dated third-party receipt or EOB for every reimbursement request, and train whoever processes claims to reject incomplete submissions.",{"mistake":407,"why_it_matters":408,"fix":409},"Omitting a run-out period for terminated employees","Without a run-out period, employees who leave mid-year forfeit claims for expenses already incurred but not yet submitted — creating goodwill problems and potential disputes over earned benefits.","Add a 30-to-60-day post-termination run-out period allowing former employees to submit claims for expenses incurred before their separation date.",{"mistake":411,"why_it_matters":412,"fix":413},"Not updating the plan document when IRS limits or regulations change","An outdated plan document that references superseded contribution limits or pre-CARES Act expense lists creates a gap between written policy and actual practice — which the IRS treats as a plan defect.","Assign a calendar reminder each November to review the IRS Revenue Procedure for updated limits and revise the plan document before the next plan year begins.",[415,418,421,424,427,430,433,436,439],{"question":416,"answer":417},"What is a Health Reimbursement Arrangement (HRA)?","A Health Reimbursement Arrangement is an employer-funded benefit that reimburses employees tax-free for qualifying out-of-pocket medical expenses and, depending on the HRA type, individual health insurance premiums. Unlike an HSA, an HRA is funded entirely by the employer — employees make no contributions. The tax exclusion is authorized under IRC Sections 105 and 106 and is available to employers of virtually any size.\n",{"question":419,"answer":420},"What is the difference between a QSEHRA and an ICHRA?","A QSEHRA is available only to employers with fewer than 50 full-time employees who do not offer a group health plan, and is subject to annual IRS dollar caps. An ICHRA is available to any employer regardless of size or whether they also offer a group plan, has no federal dollar cap, and allows employers to vary contribution amounts by defined employee classes. The right choice depends on your company size, whether you currently offer group coverage, and how much flexibility you want in structuring the benefit.\n",{"question":422,"answer":423},"Is an HRA plan document required by the IRS?","Yes. A written plan document must be formally adopted before any reimbursements are made for those reimbursements to be excluded from employees' taxable income. Without a written plan, the IRS treats payments as ordinary wages subject to income and payroll taxes. The document must identify the employer, eligible employees, covered expenses, contribution limits, and the claims process.\n",{"question":425,"answer":426},"Are HRA reimbursements tax-free to employees?","Yes, provided the plan document is properly adopted and the expenses meet the IRC Section 213(d) definition of qualifying medical care. Reimbursements that are properly substantiated are excluded from the employee's gross income and are not subject to FICA or federal income tax withholding. Employers also deduct the reimbursements as a business expense.\n",{"question":428,"answer":429},"Can unused HRA funds roll over at year end?","Whether unused funds roll over depends entirely on what your plan document says. Employers may allow full rollover, partial rollover up to a dollar cap, or complete forfeiture at year-end. Most small employers choose forfeiture with a 30-to-90-day run-out period. If your plan is silent on rollover, consult your plan administrator — the default treatment varies by HRA type and plan design.\n",{"question":431,"answer":432},"Does an HRA require employees to have health insurance?","For an ICHRA, employees must be enrolled in individual health insurance that provides minimum essential coverage — reimbursements without proof of coverage are not permitted. For a QSEHRA, employees must hold minimum essential coverage for reimbursements to be tax-free. Integrated HRAs require employees to be covered under the employer's group health plan. Verify coverage status before processing any reimbursement.\n",{"question":434,"answer":435},"Is an HRA subject to ERISA?","Most employer-sponsored HRAs are subject to ERISA, which means they must have a written plan document, provide employees with a Summary Plan Description, follow claims and appeals procedures, and retain plan records for at least six years. Small church plans and certain governmental employer plans may be exempt. Confirm your ERISA status with your benefits advisor before finalizing the plan document.\n",{"question":437,"answer":438},"Can a self-employed individual use an HRA?","Sole proprietors, partners in a partnership, S-corporation shareholders owning more than 2% of shares, and members of LLCs taxed as partnerships are generally not eligible to receive tax-free HRA reimbursements for their own medical expenses under IRC Section 105(h) self-employed rules. These individuals may have access to other tax deductions for medical expenses but cannot participate in the HRA they sponsor for their employees.\n",{"question":440,"answer":441},"How is an HRA different from an HSA or FSA?","An HRA is funded solely by the employer, requires no employee contribution, and has no statutory dollar cap for most types. An HSA is owned by the employee, allows both employer and employee contributions, and requires enrollment in a High-Deductible Health Plan. An FSA is funded by employee salary deferrals (with optional employer contributions), has an IRS use-it-or-lose-it rule (with limited rollover), and does not require HDHP coverage. Each serves a different design goal — HRAs offer maximum employer control; HSAs maximize employee portability.\n",[443,447,451,455],{"industry":444,"icon_asset_id":445,"specifics":446},"Professional Services","industry-professional-services","Law firms, accounting firms, and consultancies with fewer than 50 employees commonly use QSEHRA plans as a cost-controlled alternative to small-group health insurance premiums.",{"industry":448,"icon_asset_id":449,"specifics":450},"Retail and Hospitality","industry-retail","High-turnover industries use HRAs with forfeiture-at-termination provisions to limit accumulated liability while still offering a health benefit that aids recruitment.",{"industry":452,"icon_asset_id":453,"specifics":454},"Technology / SaaS","industry-saas","Remote-first tech companies use ICHRA plans to reimburse employees purchasing individual coverage in their own states, eliminating the need to manage a multi-state group plan.",{"industry":456,"icon_asset_id":457,"specifics":458},"Construction and Trades","industry-construction","Contractors and trade employers with seasonal or variable headcounts use HRAs with defined eligibility classes to offer benefits to full-time staff without covering seasonal workers.",[460,464,467,470],{"vs":461,"vs_template_id":462,"summary":463},"Group Health Insurance Plan","D{GROUP_HEALTH_PLAN_ID}","A group health insurance plan pools risk across employees and involves the employer selecting and partially funding a carrier's plan. An HRA gives each employee a fixed reimbursement allowance to spend on the coverage they choose. HRAs offer more cost predictability and flexibility for employers; group plans offer a more uniform benefit experience across the workforce.",{"vs":254,"vs_template_id":465,"summary":466},"D{HSA_POLICY_ID}","An HSA is employee-owned, portable, and requires enrollment in a High-Deductible Health Plan. An HRA is employer-owned and funded, does not require HDHP enrollment for most types, and is not portable on separation. HRAs suit employers who want full control over the benefit; HSAs suit employees who want to accumulate and invest health funds long-term.",{"vs":258,"vs_template_id":468,"summary":469},"D{FSA_PLAN_ID}","An FSA is funded primarily through employee pre-tax salary deferrals and is subject to IRS use-it-or-lose-it rules with limited rollover. An HRA is funded entirely by the employer with no employee contribution required. FSAs are better suited to employees who want to offset predictable out-of-pocket costs; HRAs are better suited to employers who want to set a fixed annual health benefit budget.",{"vs":262,"vs_template_id":471,"summary":472},"D{SECTION_125_PLAN_ID}","A Section 125 Cafeteria Plan is an umbrella plan document that allows employees to pay for benefits — including FSA contributions and insurance premiums — with pre-tax salary dollars. An HRA operates independently of Section 125 and requires no employee salary reduction. Many employers maintain both: a Section 125 plan for FSA and premium conversion, and an HRA for employer-funded reimbursements.",{"use_template":474,"template_plus_review":478,"custom_drafted":482},{"best_for":475,"cost":476,"time":477},"Employers with straightforward QSEHRA or integrated HRA needs and a single employee class","Free","1–2 hours to complete and distribute",{"best_for":479,"cost":480,"time":481},"Employers setting up an ICHRA with multiple employee classes, or any employer subject to ERISA filing requirements","$300–$800 for a benefits attorney or TPA review","3–5 business days",{"best_for":483,"cost":484,"time":485},"Large employers, employers with complex multi-state workforces, or those integrating HRA with a Section 125 plan and existing group coverage","$1,000–$3,000+ for a benefits attorney or third-party administrator","2–4 weeks",[487,488],"hra-types-compared-qsehra-ichra-integrated","irs-section-213d-eligible-expenses-overview",[490,491,492,493,494,495,496,497,498,499,500,501],"employee-handbook-D712","employee-salary-and-benefits-cost-breakdown-D366","independent-contractor-agreement-D160","employment-agreement-at-will-employee-D541","payroll-deduction-authorization-D678","expense-reimbursement-policy-D13688","small-business-expense-report-D13396","non-disclosure-agreement-nda-D12692","job-offer-letter-long-D12769","employee-dismissal-letter-D508","human-resource-policy-D13494","checklist-new-employee-onboarding-D13617",{"emit_how_to":503,"emit_defined_term":503},true,{"primary_folder":96,"secondary_folder":505,"document_type":506,"industry":507,"business_stage":508,"tags":509,"confidence":515},"benefits-and-perks","plan","general","all-stages",[510,511,512,513,514],"compliance","payroll","hr","health-reimbursement-arrangement","employee-benefits",0.95,"\u003Ch2>What is a Health Reimbursement Arrangement (HRA) Plan?\u003C/h2>\n\u003Cp>A \u003Cstrong>Health Reimbursement Arrangement (HRA) Plan\u003C/strong> is a formal employer-funded benefit document that establishes the terms under which a company reimburses employees tax-free for qualifying out-of-pocket medical expenses and, depending on the plan type, individual health insurance premiums. Authorized under IRC Sections 105 and 106, an HRA is funded entirely by the employer — employees make no contributions — and the reimbursements are excluded from the employee's taxable income when the plan is properly documented and administered. The three primary types are the Qualified Small Employer HRA (QSEHRA), the Individual Coverage HRA (ICHRA), and the integrated HRA used alongside an existing group health plan, each with distinct eligibility rules, contribution limits, and coverage requirements.\u003C/p>\n\u003Ch2>Why You Need This Document\u003C/h2>\n\u003Cp>Without a written HRA plan document adopted before the plan year begins, every reimbursement the employer makes is treated by the IRS as ordinary taxable wages — triggering income tax withholding and FICA obligations for both the employee and the employer. The plan document is not optional formality; it is the legal instrument that creates the tax exclusion. Beyond IRS compliance, a complete plan document prevents disputes over which expenses are eligible, what documentation employees must submit, and what happens to unused balances when someone leaves mid-year. For QSEHRA employers specifically, the written notice obligation — which must reach employees at least 90 days before the plan year — cannot be satisfied without a finalized plan document in hand. This template gives you a structured, compliant starting point that covers every required element, so you can establish a meaningful health benefit without the cost of building a group insurance plan from scratch.\u003C/p>\n",1781186017887]