On the face of it, health reimbursement arrangements (HRAs), are fairly simple — an employer picks an HRA option and sets a budget. When an employee pays for a premium or has a medical bill for a procedure, prescription, or even a co-pay, the employer reimburses them. But HRA account rules can be a little confusing. The two main types of HRAs (Qualified Small Employer HRAs and Individual Coverage HRAs) have much in common, but also have HRA rules of their own. Let’s look at those today.