Health Reimbursement Arrangement ( HRA )
Administered by APA Benefits
Davis Behavioral Health offers a Health Reimbursement Arrangement ( HRA ) Incentive for employees who voluntarily choose not to participate in DBH medical and / or dental insurance coverage . DBH will allow all of the HRA balance to roll over from plan year to plan year . The funds will roll into the new plan year at the end of the current plan year ’ s run-out period , July 30 , 2024 . Funds will continue to roll forward until the funds have been exhausted . When an employee meets retirement qualifications outlined on page 40 of this booklet , they may continue to use the balance of their account until all funds are exhausted . As with other benefits , this option is applicable to only those employees who work full-time . If an employee does not qualify for health and dental benefits or elects to retain insurance coverage , they are not eligible to participate in the HRA incentive .
The following criteria must be met in order to qualify for this incentive : 1 . Employees must first qualify for DBH health and dental benefits .
2 . Employees who are currently enrolled in health or dental insurance must terminate coverage and sign a waiver refusing DBH health and / or dental insurance . New employees must also sign a waiver and refuse DBH health and dental insurance .
3 . Employees must enroll in the DBH Flexible Spending Account ( FSA ) plan . 4 . Employees must complete an HRA application . The benefits of this employee incentive are outlined below :
Depending on the plans waived , DBH will deposit an amount noted in the chart on this page to an HRA . Employees can use these HRA funds for any IRS Section 125 eligible expenses .
Employees must annually elect to contribute the amount notated in the chart on this page to the FSA plan . Employees can use their FSA funds for any IRS Section 125 eligible expenses .
For Employees where multiple family members are DBH employees , the maximum employer-paid contribution can be increased by 50 % ( to $ 165 per pay period )— even where medical and dental coverage for one of the multiple employees is NOT waived . Employer contributions for Employees who have benefits-eligible spouses or dependents working for DBH can be deposited into the primary insurance holder ’ s HSA when the primary holder has selected to participate in the High Deductible / Health Savings Account medical insurance offering . Employees who waive medical and / or dental insurance coverage are still required to complete the Employee-match contribution . Contributions associated with this incentive are governed by the annual health savings account limits established by the IRS .
Per Pay Period Contributions ( 26 )
Insurance Waived
Employee FSA Contribution
DBH HRA Contribution
Medical + Dental $ 24.60 $ 110.00 Medical Only $ 17.10 $ 95.00 Dental Only $ 7.50 $ 15.00
Insurance Waived
FSA / HRA Annual Totals
Employee FSA Contribution
DBH HRA Contribution
Total
Medical + Dental $ 639.60 $ 2,860.00 $ 3,499.60 Medical Only $ 444.60 $ 2,470.00 $ 2,914.80 Dental Only $ 195.00 $ 390.00 $ 585.00
Please note :
Health Reimbursement Accounts are considered “ double coverage ” when used for medical expenses and would disqualify an employee from participating in an HSA . Employees who choose to participate in an HSA option for medical insurance can still participate in an HRA for qualified dental and vision expenses . Medical expenses can be submitted for reimbursement under the HRA plan only after the IRS deductible threshold has been met .
Employees who have benefits-eligible spouses or other dependents who would like to have DBH contributions deposited into the primary account holder ’ s HSA must also complete the HSA Contribution Agreement form . Completed forms should be submitted to the Human Resources Department . Please direct all questions about the HRA to the Human Resources Department .
Davis Behavioral Health
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