Yes. In almost all cases, employees must submit receipts or other documentation to be reimbursed from a Health Reimbursement Arrangement (HRA). These plans are employer-funded and tax-advantaged, so the IRS requires proof that each expense is qualified under Section 213(d) of the tax code.
The employer—or a third-party administrator (TPA) hired by the employer—is responsible for reviewing and approving claims before reimbursement can be issued.
đź“‹ What Documentation Is Required?
To be reimbursed, employees must typically submit:
-
A detailed receipt or Explanation of Benefits (EOB) showing:
-
Date of service or purchase
-
Name of the provider or merchant
-
Description of the product or service
-
Name of the person receiving care (if applicable)
-
Amount paid
-
Credit card statements or canceled checks are not sufficient—they don’t show what was actually purchased.
🔄 How the Process Works:
-
Employee incurs an eligible expense and pays out of pocket.
-
Employee submits a claim through the HRA portal, app, or paper form, attaching required documentation.
-
Administrator reviews the claim for eligibility.
-
Reimbursement is issued—often through direct deposit or a mailed check.
Some HRAs may offer a debit card, but even then, documentation is usually required for substantiation unless the system auto-verifies the expense at the point of sale.
🧠Tip for Employers:
Using a reputable TPA can help ensure IRS compliance and reduce the administrative burden of reviewing and storing receipts. The employer remains legally responsible for ensuring all reimbursements are valid.