QSEHRA Program Rules
Explains Qualified Small Employer HRAs, eligibility (<50 FTE), contribution limits, reimbursement rules, MEC proof, nondiscrimination, notices, and more.
PFML: Article 4 — Voluntary Plans
Describes voluntary PFML plan option vs. state plan, including coverage, approval process, penalties, reporting, and audits.
PFML: Article 3 — Premiums
Explains WA PFML premium funding rules, including the rate, employer/employee share, grants, waivers,nd penalties.
PFML: Article 2 — Benefits
Details WA PFML benefits, including weekly max, eligibility, benefit calculations, and more.
PFML: Article 1 — Overview
An overview of the Washington State Paid Family & Medical Leave Act.
Notice Requirements Chart
Provides a table of required federal and WA state benefit notices (Exchange, USERRA, CHIP, COBRA, SPD, HIPAA, Medicare D, SBC, wellness, etc.), with timing and recipients.
Nondiscrimination Testing: Article 6 — 125 Eligibility Test
Explains the Section 125 Eligibility Test, which includes the Objective Classificaton of employees and the Safe Harbor Percentage Test; walks through the calculations required and includes the nondiscriminatory classification table.
Nondiscrimination Testing: Article 5 — 125 Definitions
Defines terms for Section 125 testing including HCIs, Key Employees, excludable employees, and which employees are considered owners and/or officers. Also includes disaggregation rules.
Nondiscrimination Testing: Article 4 — 125 POP Safe Harbor
Details how Premium Only Plans (POP) may qualify to pass Section 125 nondiscrimination testing either under an Automatic Pass or via the POP Plan Safe Harbor.
Nondiscrimination Testing: Article 3 — 125 Cafeteria Plan Overview
Outlines Section 125 rules for cafeteria plans, which apply to group-sponsored health plans, health FSAs, and certain HSA contributions. Provides information about the three tests that must be passed and consequences of failure.