JULY 2017 • FOGHORN 29 LEGISLATIVEREPORT Employer Health Reimbursement Arrangement” (QSEHRA – what an unwieldy acronym!). For each employee, the employer can provide a maximum of $4,950 for single coverage and $10,000 for family coverage. In future years, these amounts will be adjusted for inflation. The employer must offer these benefits to most full-time employees. Exclusions are: workers who have not been on the payroll for at least 90 days, those who are under 25 years old, and persons covered by a collective bargaining agreement that includes accident and health benefits. Also, the employer doesn’t have to offer the benefits to part-time or seasonal workers. The same terms must be offered to each employee. For instance, if the employer chooses to reimburse 50 percent of policy premiums, that per- centage must be offered to every par- ticipating employee. Because this is an added benefit for employees, the worker’s pay cannot be reduced as a result of the employee accepting the QSEHRA benefit. The employer’s contribution is not taxable to the worker who benefits from it. If a smaller employer chooses, for whatever reason, not to offer group health insurance, but still wants to provide a medical benefit to workers, a QSEHRA plan may be the answer. Offering this benefit may help attract qualified job applicants while control- ling the amount of costs the employer incurs for employee medical benefits. n We are proud to present our newest Passenger Ferry EXPEDITIONS Six, with MAN Engines, ZF Gears and Mavrik Marine’s superb build. 1-800-695-2624 • go-lanai.com WheelHouse is proud to support Boston Harbor Cruises tracking the maintenance, safety requirements, and documentation for their fleet. WheelHouse is proud to support Boston Harbor Cruises tracking the maintenance, safety requirements, and documentation for their fleet. www.wheelhousetech.com 978-562-5211 www.wheelhousetech.com 978-562-5211 MAINTENANCE MANAGEMENT PROGRAM > Cloud Based - Access from any Device with any browser > Maintenance - Spares - Documentation > Intuitive User Interface > SMS Integration > Turnkey Setup MAINTENANCE MANAGEMENT PROGRAM > Cloud Based - Access from any Device with any browser > Maintenance - Spares - Documentation > Intuitive User Interface > SMS Integration > Turnkey Setup Under a “health reimbursement arrangement” (HRA), an eligible business that doesn’t offer a group health plan to its workers can reimburse an employee who incurs out-of-pocket medical expenses or who purchases a nongroup individual health insurance policy on the open market.