| If youve decided to offer your employees health coverage, you may be wondering if traditional group coveragelike a plan offered through the Small Business Health Options Program (SHOP)or a Health Reimbursement Arrangement (HRA) is right for your small business. A group health insurance plan, including SHOP, is offered by an insurance company for eligible small employers. An employer offers a plan, and in some cases can offer a selection of plans to their employees and, if the employer chooses, to employees dependents. These plans offer minimum essential coverage based on what the employer offers, and small businesses can generally enroll in coverage at any time of the year. Visit the see plans and prices feature on HealthCare.gov to find a list of all available SHOP plans in your area. An individual coverage Health Reimbursement Arrangement (HRA) allows employers of any size to reimburse employees qualifying medical expenses, like premiums for individual coverage or Medicare, on a tax-free basis. Employers can select how much money to contribute to their employees and, if they choose, to employees dependents. Employees can generally choose how they use an individual coverage HRA as long as they use it for qualifying health care expenses, and have individual health insurance coverage, like a plan from the Individual Marketplace. Small business employers (generally businesses with fewer than 50 employees) also have access to an exclusive HRA option.Learn more about Qualified Small Employer Health Reimbursement Arrangements (QSEHRAs). | 