Employers offering a QSEHRA in 2026 can set employee allowances up to the IRS annual maximum of $6,450 for self-only coverage and $13,100 for family coverage.
What are the 2026 QSEHRA contribution limits?
For the 2026 plan year, the IRS maximum QSEHRA allowances are:
Coverage Type | Annual Maximum | Monthly Equivalent |
Self-only coverage | $6,450 | $537.50 |
Family coverage | $13,100 | $1,091.67 |
Employers may offer any allowance amount up to these limits.
Do I have to contribute the maximum amount?
No. QSEHRA does not require a minimum employer contribution.
You can choose any allowance amount that fits your budget, provided it does not exceed the IRS maximum for the applicable coverage type.
Can I change my QSEHRA allowances for 2026?
Yes. Employers can update allowance amounts for a new plan year.
Allowance changes should be completed before the start of the new plan year and reflected in any required employee notices.
If you need assistance updating your allowance amounts, contact Take Command before your plan renewal date.
What happens if my allowances exceed the IRS limits?
QSEHRA allowances cannot exceed the annual IRS maximums.
If allowance amounts are set above the permitted limits, the plan may fall out of compliance with QSEHRA requirements. Employers should ensure all contribution amounts remain within the published IRS limits.
How are QSEHRA allowances used?
Employees can request reimbursement for eligible expenses up to their available allowance balance.
Depending on your plan design, reimbursements may include:
Individual health insurance premiums
Qualified medical expenses allowed under IRS rules
Both premiums and qualified medical expenses
Employees can never be reimbursed for more than their available allowance.
Frequently asked questions
Is there a minimum QSEHRA contribution requirement?
No. Employers may choose any allowance amount up to the IRS maximum.
Can reimbursements exceed the IRS annual limits?
No. Total reimbursements must remain within the applicable IRS maximum allowance.
Can I offer different allowance amounts to different employees?
Yes. QSEHRA allowances may vary based on employee eligibility factors permitted by IRS rules, such as family status, provided the plan remains compliant.