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Qualified Small Employer HRA Model Notice

Author: Tracy Morley, XpertHR Legal Editor

When to Use

Under the 21st Century Cures Act, a small employer that has fewer than 50 full-time employees (including full-time equivalent employees) and that does not offer group health insurance to its active employees may provide stand-alone qualified small employer health reimbursement arrangements (QSEHRAs). An employer must provide an annual written notice regarding QSEHRAs to its employees 90 days before the beginning of the year. The IRS requires that certain information be included in the notice. An employer may use this model notice to fulfill the annual notice requirement.