Offering an HRA for employees not on their employer's group health plan

[Bcompliance2003]

A potential client wants to offer health insurance for the first time. While they already have employees, most are covered by either spouses or COBRA at this time. The company wants to offer a traditional HRA for any employees who want to continue their current plans until the end of the year (so as not to incur a new accumulator with the new plan). Can an employer offer a traditional HRA selectively to these employees who choose NOT to participate in the newly offered employer-sponsored plan?

[leevena]

Employers generally cannot selectively offer traditional HRAs to employees who opt out. However, they could offer ICHRA, QSEHRA, or EBHRA to the others. 

[Brian Gilmore]

Yes, what you're referring to is a spousal incentive HRA (SIHRA).  These are a relatively new concept, but in the past couple years they have become an increasingly common employer offering.

• Lots more details here: https://www.newfront.com/blog/ten-spousal-incentive-hra-compliance-considerations

Quick slide summary:

2025 Newfront Fringe Benefits for Employers Guide