The formulas
- 2026 limit: $6,450 self-only, $13,100 family
- Room = limit - planned allowance
How it works
Rev. Proc. 2025-32 section 4.63 sets the 2026 limit on payments and reimbursements from a qualified small employer health reimbursement arrangement at $6,450, or $13,100 for family coverage. The arrangement must provide that payments cannot exceed these amounts.
A QSEHRA is a small employer arrangement offered in place of a group health plan. Benefits count when figuring the employee's premium tax credit, so employees who buy Marketplace coverage report them.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
Can different employees get different amounts?
The arrangement must be offered on the same terms to all eligible employees. The family limit applies to employees with family coverage.
Is the limit indexed?
Yes. Rev. Proc. 2025-32 sets new amounts for each year.
Are QSEHRA reimbursements taxable?
Not when the employee has minimum essential coverage.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.