Health Reimbursement Arrangement (HRA)
Get reimbursed for a portion of out-of-pocket qualified healthcare expenses incurred by you and your eligible family members.
What you need to know about an HRA
An employer-funded solution that provides you with tax-free money to help pay for a range of qualified healthcare expenses and health insurance premiums.
- Your employer will designate up to a specific dollar amount to make available to you on a monthly, quarterly or annual basis, from which you can pay for or reimburse yourself tax-free for qualified expenses.
- At the beginning of each plan year, your employer will notify you of the amount they will make available through your HRA and on what frequency.
- If your employer also offers a Flexible Spending Account (FSA), you can participate in both, helping you to maximize your available benefits.
Expenses covered
Qualified expenses will be determined based on the type of HRA plan your employer offers,1 such as:
- Health insurance deductibles
- Coinsurance and co-pays
- Other expenses included in IRS Publication 502—Medical and Dental Expenses as eligible or qualified expenses
- Some insurance premiums
Valuable features make it easy
Accessing and using your HRA is easy and convenient.
- Simple enrollment and account setup.
- A single, smart, multi-purpose debit card that knows which of your accounts to tap into.
- 24/7 account access through an online portal and mobile app.
Stretch your employer benefits with tax-free dollars.
You can enroll in an HRA during open enrollment or upon the occurrence of a qualifying event.
Health Reimbursement Arrangement FAQs
An HRA is an employer-sponsored plan that can be used to reimburse a portion of your and your eligible family members’ out-of-pocket qualified healthcare expenses, such as premiums, deductibles, coinsurance and pharmacy expenses. It is not an insurance program—an HRA is a financial reimbursement plan paid for entirely by your employer on a tax-free basis. Your employer designates up to a specific dollar amount to make available to you on a monthly, quarterly or annual basis. You can then use your debit card to pay for qualified expenses up to such limits—or submit receipts through the participant portal to receive reimbursement.
HRAs are fully owned and paid for by your employer.
At the beginning of each plan year, your employer will notify you of the amount they will make available through your HRA and on what frequency.
Yes. All eligible employees must enroll each year during the open enrollment period. Your employer will instruct you on how to complete enrollment.
Yes, as long as your dependent meets the definition of a dependent as defined by the IRS and is included in your employer’s plan.1
Qualified expenses under an HRA plan are determined by your employer. Contact your Human Resources department for information about your HRA plan design and qualified expenses.
Generally, the following expenses are qualified under an HRA plan:1
- Health insurance deductibles
- Coinsurance and co-pays
- Other expenses included in IRS Publication 502—Medical and Dental Expenses as eligible or qualified expenses.
- Some insurance premiums
Qualified expenses must be incurred by you and/or eligible members of your family and take place within the benefit plan year.
There are three ways to pay for expenses: use a smart, multipurpose debit card connected to your account, pay providers directly through the online participant portal or submit receipts for reimbursement.
You’ll have 24/7/365 online access to account information through the online portal and mobile app. You’ll be able to view details on contributions, balance and spending. You can download the MetLife HS&SA app for your device from the Apple app store or Google Play and log in using the password you use to access the online portal.
Your employer has the flexibility to set the frequency of its contributions and applicable rollover rules. Any unused amounts can only be rolled over if your employer allows it—and in the manner they choose. Check with your Human Resources department to learn more about your plan details.
In most cases, you are no longer able to use funds after your HRA has terminated. Some employers may allow you to spend down your account after you leave the company or retire, or they will offer you COBRA to continue your coverage. Check with your Human Resources department to confirm what is permitted.
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1 See IRS publication 15-B available at https://www.irs.gov/pub/irs-pdf/p15b.pdf for a list of qualified expenses. In addition, there may be legislation or additional publications that may modify or expand available qualified expenses. Please refer to your employer’s plan document for the latest list of qualified expenses under your plan.
Like most group benefit programs, benefit programs offered by MetLife and its affiliates contain certain exclusions, exceptions, waiting periods, reductions of benefits, limitations and terms for keeping them in force. Nothing in these materials is intended to be, nor should be construed as, advice or a recommendation for a particular situation or individual. Participants should consult with their own advisors for such advice. Federal and state laws and regulations are subject to change.