The Qualified Small Employer HRA is for employers with fewer than 50 employees that do not offer a group health plan including any other HRA or Health Flexible Spending account (FSA), Limited Health Care FSA and plans that only provide excepted benefits like dental, vision, etc. It allows you to reimburse employees who purchase individual (non-group) health insurance on the individual market, as well as eligible out-of-pocket medical, dental and vision benefits. You set the amount you are willing to provide for your employees up to the annual maximum allowed.