# Qualified small employer HRA

> Qualified small employer HRA — An HRA for an employer that is not an ALE and offers no group health plan, reimbursing employees with their own minimum essential coverage, on the same terms for all — up to $6,450 self-only and $13,100 family for 2026, with written notice 90 days before the year.

Source: https://lopifi.com/glossary/qualified-small-employer-hra
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is qualified small employer hra?** In accounting, qualified small employer HRA means an HRA for an employer that is not an ALE and offers no group health plan, reimbursing employees with their own minimum essential coverage, on the same terms for all — up to $6,450 self-only and $13,100 family for 2026, with written notice 90 days before the year.

## Also known as

- QSEHRA

## Words this system refuses for it

- ICHRA

- **Category:** Benefits
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** minimum-essential-coverage, group-health-plan