what qualifies for hra reimbursement 
examples of medical and dental expenses considered necessary might be an annual check up prescriptions or substance abuse treatment 13the bottom linea health reimbursement arrangement hra is a tax advantaged plan that employers use to reimburse employees for certain approved medical and dental expenses the employer determines the plan amount up to a yearly limit and the employee can be reimbursed up to that amount the reimbursements paid to the employee are tax free and the employers can claim a tax deduction for their reimbursements a qualified small employer health reimbursement arrangement qsehra is an hra for smaller companies with fewer than 50 full time workers an individual coverage hra ichra allows employees to buy their own individual health insurance with pretax dollars employees with an ichra can be reimbursed for health expenses such as copayments and deductibles 