top of page
HRA, HSA AND GAP PLAN
COMPARISON GUIDE
HRA, HSA and Gap Plan Comparison Guide
Benefits
HRA
HSA
GAP PLAN
(Premium Saver Specific)
Minimum Enrollment
2
1
2
HDHP Deductible Minimums
No Minimum
$1,350
(As of 2018)
No Minimum
No
Yes
Yes
Employee Contribution
Debit Card Available
Yes
Yes
No
Owner of the Account/Plan
Employer
Employee
Employer
Contributions
Employer
Employee/Employer
Employee/Employer
Benefit/Contribution Amount
Dollar for Dollar
Dollar for Dollar
4x - 5x Contribution Amount
Contribution Limits
None
$3,650 - Single
$7,300 - Family
(As of 2022)
$9,500
You Can Use Money In Account Before Fully Funded
Yes
Yes, Only Available Balance
Yes
Benefit Access
Full Balance Available Day 1
Available Balance
Full Balance Available Day 1
HDHP Common
MM Plan Design
HDHP Common
Must Use QHDHP
Tax Deductible
Tax Deductible
Grows Tax Free
Tax Deductible
Tax Benefit
Corporate Requirements/Limitations
Coverage for Sole Proprietors, Partners and 2% or More S-Corp Owners
(cannot be covered)
Coverage for Sole Proprietors, Partners and 2% or More S-Corp Owners
(Yes, but not eligible to participate in cafeteria plan used to fund HSA in the workplace)
No Limitations if everyone on the Major Medical plan is on the Premium Saver Plan
bottom of page