Health Reimbursement Account (HRA)
Ohio State offers a Health Reimbursement Account (HRA) to employees who are enrolled in The Ohio State University Faculty and Staff Health Plan. An HRA is an employer-funded account from which you can be reimbursed, tax-free for eligible health care expenses.
You earn access to an HRA through participation in Ohio State’s Your Plan for Health (YP4H) Incentive Program. This is part of the university’s continued effort to provide access to high-quality benefits that help support both your wellness and financial goals.
Documents and Resources
HRA Details
I still have HRA funds left over from last year, how do I access them now that it is the new year?
To use 2025 HRA funds, submit claims for expenses incurred during the January 1, 2025 – December 31, 2025 HRA plan year by logging into your HealthEquity account. You can file a claim via “Pay My Provider” or “Pay Me Back.” You have until March 31, 2026, to submit 2025 claims.
Please note: You will not have access to 2025 funds via your HealthEquity Health Care Card. If you do not have a 2026 FSA or have not redeemed 2026 HRA credits, your card will decline.
Do unused HRA funds roll over?
The HRA does rollover, but not until after the 2025 claim deadline of March 31, 2026. Once HealthEquity has finished processing all 2025 claims, the unused 2025 HRA funds will rollover into the 2026 HRA available balance. The rollover should occur by the end of April 2026.
Before the rollover occurs in 2026, you can:
- Submit unclaimed expenses incurred January 1, 2025 – December 31, 2025 online using your HealthEquity account and selecting either “Pay Me Back” or “Pay My Provider.”
- Use your HealthEquity Health Care Card only if you have an 2026 FSA or have earned 2026 HRA funds.
Please note:
- You must be an Ohio State employee carrying a medical plan under The Ohio State University Faculty and Staff Health Plans (the “Plan”) or medical coverage through COBRA at the time of the rollover to receive the unused HRA funds.
- The maximum allowable amount of accumulated contributions in your HRA is $3,900. Any funds over the maximum allowable amount will be forfeited.
Why does my 2025 HRA in HealthEquity say “claim by 03/31/26”?
March 31, 2026 is the deadline to submit claims incurred January 1, 2025 through December 31, 2025. After the deadline, HealthEquity will reconcile accounts and rollover unused 2025 HRA funds to 2025 balances (up to $3,900) for those who are eligible.
HRA Eligibility: Balances are not eligible to be transferred to another HRA account. They must remain in the HRA account under which they were earned. This includes individuals who move from Ohio State medical plan as an employee to another Ohio State medical plan as a dependent. You must be an Ohio State employee carrying a medical plan under The Ohio State University Faculty and Staff Health Plans (the “Plan”) or medical coverage through COBRA at the time of the rollover.
Plan Year: January 5 – December 31, 2026
HRA funds earned and redeemed through the YP4H incentive program will be added to 2026 HRA in HealthEquity.
Incurred Expense/Reimbursement Window: January 5 – December, 31, 2026
Incur eligible expenses to be reimbursed from the funds in your 2026 HRA.
Reimbursement Filing Deadline: March 31, 2027
All reimbursement requests for expenses incurred January 1 – December 31, 2026 must be received by HealthEquity no later than March 31, 2027.
HRA Rollover: mid April 2027
If you have unused 2026 HRA funds, up to $3,900 will carryover to 2027 as long as you are an Ohio State employee carrying a medical plan under The Ohio State University Faculty and Staff Health Plans (the “Plan”) or medical coverage through COBRA at the time of the rollover.
Unused HRA funds will roll over to the next year as long as you are an Ohio State employee carrying a medical plan under The Ohio State University Faculty and Staff Health Plans (the “Plan”) or medical coverage through COBRA at that time. The maximum allowable amount of accumulated contributions in your HRA is $3,900. Any funds over the maximum allowable amount will be forfeited.
HRA balances are not eligible to be transferred to another HRA account. They must remain in the HRA account under which they were earned. This includes individuals who move from Ohio State medical plan as an employee to another Ohio State medical plan as a dependent.
Ohio State faculty and staff enrolled in an Ohio State medical plan are eligible to earn up to $500 in HRA funds in 2026. Another $500 can be earned by your enrolled spouse partner.
Not enrolled in an Ohio State medical plan? You can still participate in YP4H activities and earn Rewards Bucks.
Participants who are enrolled in The Ohio State University Faculty and Staff Health Plan can earn up to $500 in HRA funds in 2026 through the YP4H Incentive Program by participating in activities that earn points. Points can be redeemed in exchange for HRA funds.
You can use the HRA funds to pay for eligible health care costs, such as deductibles, coinsurance and copayments that you are responsible for paying under your medical, prescription drug, dental and vision plans for yourself and/or your enrolled dependents. The IRS defines expenses that are eligible for reimbursement through an HRA.
Unused HRA funds roll over to the next year as long as you are an Ohio State employee carrying a medical plan under The Ohio State University Faculty and Staff Health Plans (the “Plan”) or medical coverage through COBRA at that time. The maximum allowable amount of accumulated contributions in your HRA is $3,900. Any funds over the maximum allowable amount will be forfeited.
HRA balances are not eligible to be transferred to another HRA account. They must remain in the HRA account under which they were earned. This includes individuals who move from Ohio State medical plan as an employee to another Ohio State medical plan as a dependent.
HealthEquity|WageWorks, is the administrator for HRA, Flexible Spending Account (FSA) and Lifestyle Spending Account (LSA). You can access your HRA account online 24 hours a day, seven days a week. From your online account, you can check your account balance, track expenses and file a claim. Go to Workday, click Menu, select Benefits and Pay Hub and click the “My FSA/HRA/LSA (HealthEquity)” link under suggested links.
You have multiple options for filing a claim:
HealthEquity Health Care Debit card (Health Care FSA or HRA only)
You can use your HealthEquity Health Care Card to pay for eligible health care expenses and funds will automatically be deducted from your health care FSA. Documentation is required by the IRS for all FSA reimbursements. HealthEquity will use software and claims files from university health plan administrators, such as Luminare Health, Delta Dental and Vision Service Plan to automatically substantiate expense.
If an expense cannot be validated automatically using the above methods, HealthEquity will request documentation from participants. Participants have a total of 90 days from the initial card payment to provide requested documentation. During this timeframe, HealthEquity will continue to apply files from health plan administrators to auto-substantiate claims. Failure to provide documentation within 90 days will result in your health care card being suspended until the outstanding claim has been resolved.
Online
To file a claim online, go to Workday, click Menu, select Benefits and Pay Hub and click the “My FSA/HRA/LSA (HealthEquity)” link under suggested links. Scan and upload appropriate receipts.
Paper Form
Fill out a HealthEquity|WageWorks Reimbursement Claim Form and fax or mail it to HealthEquity|Wageworks with copies of the appropriate receipts.
Mobile
With the EZ Receipts mobile app, you can file and manage your reimbursement claims and upload documentation of a Health Care Card expense on the spot, with a click of your mobile device camera, from anywhere.
To use EZ Receipts:
- Go to Workday, click Menu, select Benefits and Pay Hub and click the “My FSA/HRA/HRA (HealthEquity)” link under suggested links.
- On the account page click your name at the top right, click Profile.
- Click on one of the active accounts under your profile.
- On the next page at the left click username & password, this information will be specific to the EZ Receipts mobile app.
- Enter a username
- Enter a password, click save changes.
- Download EZ Receipts in the Apple app store or Google Play. Enter the username and password above to use the app after download.
You may have both a Health Reimbursement Account (HRA) and a Health Care Flexible Spending Account (FSA) to pay for qualified health care expenses with tax-free dollars.
Health Care FSA funds will always be used first to reimburse eligible healthcare expenses because those funds are not eligible to be rolled over to the following year. However, they are separate accounts, and it is important to understand the differences when using them.
See a detailed Health Care FSA and HRA Comparison.
What is a Health Reimbursement Account (HRA)?
A Health Reimbursement Account (HRA) is an employer-funded, tax-advantaged account that can be used to help employees pay for out-of-pocket health care expenses.
How do I become eligible for an HRA?
Faculty and staff enrolled in an Ohio State medical plan earn HRA funds by earning points in the Your Plan for Health (YP4H) Incentive Program. Once you earn enough points ($10 = 100 points) you can redeem HRA funds at any time in the YP4H Market in $10 increments (up to $500).
Why should I use an HRA?
Participating in an HRA is a great way to stretch your budget. You can use the credits to pay for eligible health care costs, such as deductibles, coinsurance and copayments that you are responsible for paying under your medical, prescription drug, dental and vision plans for yourself and/or your enrolled dependents.
Am I required to have Ohio State medical coverage to use the HRA?
Yes. You must be enrolled in an Ohio State medical plan to be eligible to earn HRA funds.
How much may be contributed to my HRA?
Employees who are enrolled in an Ohio State medical plan have from January 5 – December 31, 2026, to redeem the maximum 2026 HRA funds of $500 through Your Plan for Health (YP4H). You can accumulate points from January 5 – November 30, 2026 – but must redeem all points for rewards by December 31, 2026.
Can my spouse earn HRA funds?
Yes, if your spouse is covered as dependent under your Ohio State medical plan they are eligible to earn up to an additional $500 in HRA funds.
Does my dependent need to be covered by an Ohio State medical plan in order for me to pay for their health care expenses through my HRA?
Yes.
What expenses can I pay for with an HRA?
The IRS defines expenses that are eligible for reimbursement through an HRA in the same way that they are defined for reimbursement through a Health Care Flexible Spending Account (FSA).
Do I lose my HRA funds if I don’t use them all during the plan year in which I earned them?
Unused HRA funds will roll over to the next year as long as you are an Ohio State employee carrying a medical plan under The Ohio State University Faculty and Staff Health Plans (the “Plan”) or medical coverage through COBRA at that time. The maximum allowable amount of accumulated contributions in your HRA is $3,900. Any funds over the maximum allowable amount will be forfeited.
HRA balances are not eligible to be transferred to another HRA account. They must remain in the HRA account under which they were earned. This includes individuals who move from Ohio State medical plan as an employee to another Ohio State medical plan as a dependent.
What is the maximum amount I can carry over in my HRA?
$3,900
Is there a deadline for submitting claims?
You have until March 31, 2027 to submit claims for eligible expenses incurred in 2026
What happens if I terminate Ohio State medical coverage?
Unused funds in your HRA will continue to be available until the filing deadline, but only for reimbursement of health care expenses incurred before your Ohio State medical plan terminated.
Unused funds in your HRA after the filing deadline remain with Ohio State unless you elect to continue your medical coverage through COBRA.
HRA balances are not eligible to be transferred to another HRA account, they must remain in the HRA account under which they were earned. This includes individuals who move from Ohio State medical plan as an employee to another Ohio State medical plan as a dependent.
This is intended to be an overview. Refer to the Plan Document for complete information. In the event the information on these pages differs from the Plan Document, the Plan Document will govern.