Employee and Employer Health Benefits Glossary

Section 106 allows employers to provide tax-free health benefits to employees. Learn how it works and why it matters for small businesses.

Understand Section 105(h) nondiscrimination rules for self-insured HRAs (ICHRA, QSEHRA). Learn compliance steps, testing, documentation, and best practices.

Comprehensive guide to Section 105 Plans for small businesses: how ICHRA and QSEHRA work, tax benefits, compliance, and administration.

Comprehensive guide to Section 105, HRAs, tax advantages, compliance, and plan design for small businesses, HR teams, and employees.

Learn how to structure compliant, cost-effective health benefits for a seasonal worker, including ACA rules, eligibility, and HRA options.

Comprehensive guide for S-Corp owners on health insurance, ICHRA, W-2 reporting, HSAs, and tax deductions to help you stay compliant.

Essential guide to HRA Runout Periods: deadlines, compliance, accounting, and best practices for employers, HR teams, and employees (ICHRA/QSEHRA).

Learn how Retiree-Only HRAs work, who qualifies, compliance basics, Medicare coordination, and cost-effective strategies for small businesses.

Comprehensive guide to managing reimbursement requests under ICHRA/QSEHRA for small businesses — compliance, best practices, and audit-ready workflows.

Clear guide for employers on the ACA's Rate of Pay Safe Harbor, how it works, ICHRA interactions, compliance steps, and common pitfalls.

Practical guide to Qualifying Offers under the ACA—definitions, employer obligations, affordability tests, reporting, and strategies for small businesses.

Guide to Qualifying Life Events (QLE) for small businesses: SEPs, ICHRA rules, documentation, payroll coordination, and compliance tips.

Practical QSEHRA guide for small businesses, HR, and employees—covers eligibility, compliance, reporting, and administration in plain language.

Understand Proof of Coverage for ICHRA: employer verification, documentation, recordkeeping, and best practices to keep HRA reimbursements tax-free.

Learn how the Premium Tax Credit (PTC) works, who qualifies, and how it affects small business owners and employees offering or receiving health benefits.

Small business guide to health insurance premiums: tax treatment, ACA rules, ICHRA strategies, compliance, and practical cost-control tips.

Comprehensive guide to pre-tax payroll contributions, compliance, HRAs, and ACA impacts for small businesses and employees.

Learn how a PPO (Preferred Provider Organization) works, what it costs, and how it fits small business health benefits and ICHRA strategies.

Master post-tax contributions for your business. Learn compliance, payroll integration, and communication strategies to streamline employee benefits.