A Qualified Small Employer Health Reimbursement Arrangement allows small employers who don’t offer group health insurance benefits to reimburse employees – tax-free – for some or all of the premiums they pay for coverage purchased in the individual market, on or off-exchange.
The maximum amount that an employer can reimburse through a QSEHRA in 2019 is $5,150 for a single employee’s coverage, and $10,450 for family coverage.
Read more about health insurance coverage for small groups.