The BASE® Qualified Small Employer Health Reimbursement Arrangement (QSE HRA) helps employers offer their employees a more attractive benefits package. This plan allows employers to help their employees pay for qualified medical coverage for themselves and their families, tax-free. The employees can use the money for insurance premiums, co-pays, deductibles, eye care, dental care, or any other qualified healthcare expense. The amount provided is tax-free to the employees and 100% tax deductible to the employer.

With a QSE HRA, employees have the ability to secure their own medical insurance either on or off the Marketplace. This allows the employee to have an active role in finding the right medical coverage for their situation.

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