Please clarify on a HRA
Our pastor has health insurance through his wife's employment. We have a HRA whereby we reimburse him for their out-of-pocket expenses such as co-pays, etc. There is an annual budgeted amount for the HRA. The pastor is the only person covered by the HRA because he is our only full-time employee. We have three part time workers who are not covered.
Is it okay for us to continue as we have been doing?
We were told we did not have to provide health insurance under the new law because we had less than 15 employees.