Yes, you can offer ICHRA to all of your employees, even if they're in different states.
Even better, you can use the “rating area” employee class to offer different benefit solutions to employees in different states (or rating areas). This could include different reimbursement amounts through ICHRA or traditional group plans.
How do minimum class sizes apply to classes by rating area?
If employees in one state are being offered an ICHRA and employees in another state are being offered a traditional group plan, minimum class size requirements may apply.
However, there are no class size requirements if the rating area defining the employee class is the size of a state or larger. For example, if you or your client has one employee in a remote state, you could have a class of one without violating the rules. If you’re using a narrower rating area design (typically at the “county” level) then minimum class sizes apply.
Here is a chart showing how the minimum class sizes are applied:
