Taxes. HRAs can be a huge headache for employees (never employers). SEHRAs also have a bad reputation for being the worst of both HSA and more traditional insurance plans: underfunded, high overhead for employees, all for severely limited provider choice.
ICHRAs (individual-coverage) are the real bridge between HSAs and traditional insurance—you can use them as an HRA-style account _or_ use the money to buy an insurance plan off a marketplace. While it still pushes the burden of choosing and managing health care onto the employee, they at least have flexibility in coverage as well as tax benefits for both employees and employers.
They, uh, also don't exist until 1 Jan 2020, and they give total control to the employer. If you're a good employer, that's great. If you're a shitty one, the employee is easily fucked over.
I don't get how they'd be headaches for employees? HRA contributions are 100% tax-free and aren't treated as income. It's a pain for my co-founder and I, or would be, if we didn't have someone else doing our taxes.
ICHRAs (individual-coverage) are the real bridge between HSAs and traditional insurance—you can use them as an HRA-style account _or_ use the money to buy an insurance plan off a marketplace. While it still pushes the burden of choosing and managing health care onto the employee, they at least have flexibility in coverage as well as tax benefits for both employees and employers.
They, uh, also don't exist until 1 Jan 2020, and they give total control to the employer. If you're a good employer, that's great. If you're a shitty one, the employee is easily fucked over.