QSEHRA and ICHRA are Reimbursement Arrangements. Each month, you receive an allowance against which you can claim reimbursement, but you have to file a reimbursement claim in order to actually receive the money from your employer. Any unclaimed reimbursement allowance rolls over to the next month and accumulates to build up a balance of unclaimed reimbursements until the end of the calendar year, when it zeroes back out.
But what happens at the end of the calendar year, if you still have a remaining unclaimed allowance?
You have until March 31 of the following year to submit expenses incurred in the previous calendar year. This allows you to use any remaining unclaimed allowance from that year.
How do I know whether I have an unclaimed allowance from the previous year?
You can always check your prior year balance on the dashboard in your member portal:
What happens if my claim from last year is higher than my remaining prior year unclaimed allowance?
If your claim from the previous year exceeds your remaining benefit allowance for that year, you will only be reimbursed up to the unused balance. Funds from the new year cannot be applied to expenses incurred in the prior year.
Example:
Sarah has an unused benefit balance of $1,500 for the year 2025. In February 2026, she receives a bill for surgery that took place in October 2025 totaling $3,000. She has until March 31, 2026, to submit her claim for this 2025 expense.
If Sarah submits the $3,000 claim by the deadline, she will be reimbursed the remaining $1,500 from her 2025 allowance. The remaining $1,500 will be her responsibility.
However, if Sarah submits the claim after March 31, 2026 — for example, on April 1, 2026 — the claim will be denied because it pertains to a 2025 service and the filing deadline has passed.