An MPRA is an employer arrangement, generally for small employers with fewer than 20 employees, that reimburses Medicare-enrolled employees, tax-free, for their Medicare Part B, Part D, and Medigap premiums.
MPRAs
A Medicare Premium Reimbursement Arrangement (MPRA) lets a small employer reimburse Medicare-enrolled employees for their premiums tax-free. These FAQs explain how MPRAs work and their limits.