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Health Reimbursement Account (HRA) Health Reimbursement Accounts (HRAs) are employer-funded group health plans from which employees are reimbursed tax-free for qualified medical expenses up to a fixed dollar amount per year. Unused amounts may be rolled over to be used in subsequent years. The employer funds and owns the account.
A Health Reimbursement Account (HRA), sometimes referred to as a Health Reimbursement Arrangement, is a savings account. Unlike a Health Savings Account (HSA), it is funded by an employer and not an individual enrolled within a health plan. The employee may not agree to a voluntary pay reduction in order to fund a HRA. Contributions.