HRA Type Comparison
| HRA Type | Employer Size | Contribution Limit | HSA Compatible? | ACA Compliant? |
|---|---|---|---|---|
| Traditional (integrated) | Any | No limit | Only if limited-purpose | Yes (if integrated) |
| QSEHRA | <50 employees | $6,350 (self) / $12,800 (family) in 2026 | No | Yes |
| ICHRA | Any | No limit | Yes (if employee enrolled in HDHP) | Yes (if affordable) |
| Excepted benefit HRA | Any | $2,150 in 2026 | Yes | Yes (excepted benefit) |
ICHRA Affordability
ICHRAs must be affordable under ACA standards for employees to be ineligible for premium tax credits. An ICHRA is affordable if the employee's required contribution for the lowest-cost silver plan in the employee's rating area does not exceed the ACA affordability percentage of household income.
HRA and HSA Compatibility
Compliance Note
A traditional HRA that pays before the HDHP deductible is met disqualifies the employee from HSA contributions. To maintain HSA eligibility, the HRA must be a limited-purpose HRA (covering only dental, vision, and preventive care) or a post-deductible HRA (covering expenses only after the HDHP deductible is met). Confirm your HRA design is compatible with HSA eligibility if you offer both.