Can an HSA and HRA be paired together?
By Benefit Comply | Originally posted on Wex
Employers offering a high-deductible health plan (HDHP) sometimes offer participants a health reimbursement arrangement (HRA) to buy down the deductible. The HRA design will determine whether HDHP participants can also maintain eligibility to contribute to a health savings account (HSA).
An HRA offered alongside, or integrated with, an HDHP will generally be structured in one of three ways:
General-purpose HRA: Available to reimburse qualifying medical expenses up to a certain annual dollar limit at any time during the plan year.
Post-deductible HRA: Reimbursements not available until after a participant incurs claims up to a set dollar amount, and thereafter available to reimburse qualifying medical expenses up to a certain annual dollar limit.
Limited-purpose HRA: Reimbursements immediately available, but only for limited-scope dental and vision expenses up to a certain annual dollar limit.
A general-purpose HRA offering will make all participants ineligible to contribute to an HSA. Being eligible for HRA reimbursement prior to incurring claims of at least $1,650 for single HDHP coverage, or $3,300 for family HDHP coverage (in 2025) is disqualifying coverage for purposes of HSA-eligibility. This is true regardless of whether the participants actually receive any reimbursement from the HRA.
However, a post-deductible HRA or limited-purpose HRA will not interfere with HSA eligibility. A post-deductible HRA paired with an HDHP allows for HSA-eligibility so long as the HRA doesn’t provide coverage before the individual incurs claims of at least $1,650 for single or $3,300 for family coverage (in 2025). In addition, a limited-purpose HRA (available solely to reimburse dental or vision expenses) paired with an HDHP also allows participants to be eligible to make and receive HSA contributions.