Employers with 50 or less employees
 

Any size employer
 

Cannot also offer GHP
 

Can offer GHP to separate class
 

All non-excludable
 

Offered on same terms within class
 

Individual coverage, GHP through spouse, alternative healthcare are allowed
 

Must be enrolled in individual coverage or Medicare, no GHP
 

$5,150/$10,450 per year (different each year)
 

None
 

Eligible medical expenses*, individual health premiums, including spouse coverage through their employer
 

Eligible medical expenses*, individual health premiums, Medicare (+supplements), catastrophic health
 

Medical substantiation required; initial proof of MEC required annually before first expense approved and self-attestation at claim filing
 

Medical substantiation required, self-attestation of MEC annually and at claim filing
 

Any PTC recieved is reduced by the amount of the QSEHRA allowance
 

Employees are ineligible for the PTC when enrolled in a ICHRA
 

Allowed; reimbursements can't exceed max
 

Allowed
 

Not HSA Compatible
 

Can be designed to be HSA Compatible
 

 Not subject to CMS Reporting
 

Subject to standard CMS Reporting rules
 

Not COBRA-eligible
 

COBRA-eligible if covered by individual health coverage