| The Small Business Health Options Program (SHOP) is for businesses and non-profit organizations who want to provide health and/or dental insurance to their employees. Offering coverage through the SHOP is affordable, flexible, and convenient. However, it is not the only coverage option for your business. Health Reimbursement Arrangements (HRAs) are a type of account-based health plan that employers can use to reimburse employees for their medical care expenses, including individual health insurance coverage, like a plan from the Individual Marketplace. Employers can decide what they contribute with no annual maximum. If youre deciding between group coverage or an HRA, you can use our decision guide to find out which option fits the needs of your small business and employees. This guide will give you an overview of key things to know about group coverage and HRAs, including eligibility requirements, coverage options, and costs. | 