Employee and Employer Health Benefits Glossary

Expense documentation is the receipts and proof needed to substantiate HRA/CHOICE (ICHRA) reimbursements. Learn what to submit, store, and why it matters.

Excepted benefits are limited coverages like dental, vision, EAPs, and accident plans, often exempt from many ACA rules and used alongside CHOICE (ICHRA).

An EBHRA reimburses employees tax-free for excepted benefits like dental, vision, COBRA, and certain premiums—alongside a group plan.

Essential Health Benefits are 10 ACA-required coverage categories for individual and small-group plans. Learn what’s included, why it matters, and how EHBs affe

ERISA is the federal law governing many employer benefit plans. Learn SPDs, fiduciary duties, claims rules, and how HRAs/CHOICE Arrangements (ICHRAs) fit.

An EPO plan covers in-network care only (except emergencies), usually without PCP referrals—often cheaper than PPOs and simpler than HMOs.

ESRP is the ACA penalty for employers with 50+ FTEs that don’t offer affordable, minimum-value coverage. Learn triggers, amounts, and avoidance.

The ACA employer mandate requires 50+ FTE employers to offer affordable, minimum-value coverage or face penalties. Learn thresholds, rules, and alternatives.

Employee classes group workers (full-time, part-time, location) for benefit eligibility and CHOICE (ICHRA) allowances. Rules, examples, best practices.

An employee census is a roster of ages, job status and dependents used to quote benefits. See exactly which fields to include and how it is used.

Eligible expenses are medical costs a CHOICE (ICHRA) or other HRA can reimburse tax-free (premiums, copays, Rx). What's covered, what's not, how to verify.

An eligible employee is someone who qualifies for an employer’s health benefits based on rules like hours worked, class, and waiting periods. Learn how it works

An EIN is the IRS-issued tax ID for your business. Learn who needs an EIN, how to apply, and how it’s used for payroll, taxes, and benefits.

The effective date is when health coverage officially begins. How it differs from enrollment date, impacts reimbursements, and works with CHOICE (ICHRA).

Dependent coverage extends an employee's health plan to spouses and children. Eligibility rules, costs, and how CHOICE (ICHRA) plans support families.

A DCFSA lets employees pay eligible childcare or adult dependent care with pre-tax dollars. Learn rules, eligible expenses, limits, and deadlines.

A dependent is someone an employee can cover on a health plan—typically a spouse and children under 26. Learn eligibility rules and CHOICE (ICHRA) impacts.

A Dental and Vision HRA reimburses eligible dental/vision premiums and out-of-pocket costs tax-free. Learn how it works, eligibility, and setup.

Learn what IRS Form 1095-B is, who issues it, what minimum essential coverage it proves, deadlines, and how it differs from Forms 1095-A and 1095-C.