Health Reimbursement Account

The following HRA benefit is available to Local 81 Contractual Employees. 

Non-contractual employees check with your employer to see if the HRA Plan will be offered to you.  

Your HRA is a reimbursement account offered by your employer as part of your benefits package. Your employer sets up and funds the account to reimburse you for your eligible out-of-pocket health care expenses. You can use your HRA funds throughout the coverage period to pay for eligible HRA expenses. 

Each plan year your employer contributes a specified amount to your HRA — you cannot make an additional contribution. You are not taxed on the value of your HRA or the reimbursements you receive from the account. Note: Expenses reimbursed under your HRA may not be used to claim any federal income tax deduction or credit.

Reimbursement Requests

Important: All claims must be submitted for processing within 12 months of the date of service.

Send your claim form and all supporting documentation to: 

Bay Area Roofers Health & Welfare
Roofers Local 81
P.O. Box 5057
San Jose, CA 95150 Attn: Stephanie Santos

Or

Skip the claim form and upload your receipts directly to the Wex website

Supporting Documentation

  • For office visits and other services— Your health plan’s Explanation of Benefits (EOB) statement or an itemized receipt or bill from the provider that includes the patient’s name, a description of the service, the original date of service and your portion of the charge.
  • For prescription drugs— A pharmacy statement or receipt from your pharmacy including the patient’s name, the Rx number, the name of the drug, the date the prescription was filled, and the amount.
  • For over-the-counter medicines— A written or electronic OTC prescription along with an itemized cash register receipt that includes the merchant name, name of the OTC medicine or drug, purchase date, and amount, OR a printed pharmacy statement or receipt from a pharmacy that includes the patient’s name, the Rx number, the date the prescription was filled, and the amount.
  • For over-the-counter health care-related products— An itemized cash register receipt with the merchant name, the name of the item/product, date, and amount.

Credit card receipts, canceled checks, and balance forward statements do not meet the requirements for acceptable documentation.

For some expenses, a Medical Determination Form from a doctor may be required.

Questions?

WHAT IS AN HRA?

Health Reimbursement Account authorized by the Government to allow employers to contribute to an account for their employees to use for deductibles, co-pays, and other out-of-pocket expenses in their health plan.

WHO CAN CONTRIBUTE TO AN HRA?

The HRA can only be funded by the employer. An employee CANNOT contribute extra money to an HRA. The amount of the HRA contribution is to be determined per hour worked.

IS THERE A MINIMUM AMOUNT THAT I MUST LEAVE IN MY HRA ACCOUNT?

No, there is no minimum amount that much be left in your account.

ARE THERE TAX IMPLICATIONS FOR MONIES THAT ARE PUT INTO THE HRA ACCOUNT?

Money the employer contributes to the account is not considered income, therefore, the employee will not pay taxes on this benefit.

WHAT ARE HRA QUALIFIED EXPENSES?

Qualified medical expenses are those expenses paid for medical care as described in Section 213(b) of the Internal Revenue Code. (See attached list of expenses). You can also use your HRA account for Self Payments, COBRA Payments, or Retiree Payments.

WHAT IS THE IRS STOCKPILING RULE FOR HRA?

You can only buy what you’d reasonably consume by the end of the year. Buying any more than three of the same items could be considered ‘stockpiling’.
All over-the-counter expenses are also subject to an IRS rule against stockpiling. This means you may not purchase over-the-counter medicines or products in “stockpile” quantities (quantities you will not be able to consume within the Plan Year).

HRA Questions - Spanish

¿QUÉ ES UNA HRA?

Cuenta de Reembolso de Salud autorizada por el Gobierno para permitir a los empleadores contribuir a una cuenta para que sus empleados la utilicen para deducibles, copagos y otros gastos de bolsillo en su plan de salud.

¿QUIÉN PUEDE CONTRIBUIR A UNA HRA?

La HRA sólo puede ser financiada por el empleador. Un empleado NO PUEDE contribuir dinero extra a una HRA. El monto de la contribución a la HRA se determinará por hora trabajada.

¿HAY UNA CANTIDAD MÍNIMA QUE DEBO DEJAR EN MI CUENTA HRA?

No, no hay un monto mínimo debe quedar en su cuenta.

¿HAY IMPLICACIONES TRIBUTARIAS POR EL DINERO QUE SE PONE EN LA CUENTA HRA?

El dinero que el empleador aporta a la cuenta no se considera ingreso, por lo tanto, el empleador no pagará impuestos por este beneficio.

¿CUÁLES SON LOS GASTOS CALIFICADOS POR LA HRA?

Los gastos médicos calificados son aquellos gastos pagados por atención médica como se describe en la Sección 213(b) del Código de Rentas Internas. (Ver listado de gastos adjunto). También puede utilizar su cuenta HRA para pagos propios, pagos COBRA o pagos para jubilados.

¿CUÁL ES LA REGLA DE ALMACENAMIENTO DEL IRS PARA LA HRA?

Sólo puedes comprar lo que razonablemente consumirías antes de fin de año. Comprar más de tres artículos iguales podría considerarse “acumulación de existencias”. Todos los gastos de venta libre también están sujetos a una norma del IRS contra el almacenamiento. Esto significa que no puede comprar medicamentos o productos de venta libre en cantidades “de reserva” (cantidades que no podrá consumir dentro del Año del Plan).

If your have additional questions, please contact Stephanie Santos at United Administrative Services, (408) 288-4447 or ssantos@uastpa.com