Health reimbursement arrangements (or HRAs) are a hot topic right now among benefits consultants and accountants as they advise their clients on the best benefits solutions for them. On the face of it, HRAs are fairly simple: an employer signs up for and designs an HRA and sets a budget. When an employee pays for a premium or has a medical bill for a procedure, the employer reimburses them. But the rules surrounding HRA accounts can be a little confusing. Let’s look at the health reimbursement arrangement rules for employers and employees.