An ICHRA works differently in a restaurant, on a job site, in a store and at a staffing agency. Start with the workforce you actually have.
The class rules are the same for every employer, but the right classes are not. These guides show how an individual coverage HRA applies to seventeen workforces with hourly, seasonal, remote, mobile or part-time employees.
Pick the industry closest to your workforce.
ICHRA for Restaurants and Hospitality
Tipped, hourly and seasonal staff, and how class design and affordability apply.
ICHRA for Construction and Skilled Trades
Union carve-outs, mobile crews and job-site rating areas.
ICHRA for Retail Employers
Part-time schedules, holiday hires and store-level rating areas.
ICHRA for Staffing Agencies
Internal staff versus placed workers, and assignment gaps.
ICHRA for Manufacturing Employers
Shift workers, bargaining units and plant-level rating areas.
ICHRA for Technology Companies
Remote employees in many states and fast-growing teams.
ICHRA for Medical and Dental Practices
Clinicians, support staff and owners, with multi-office rating areas.
ICHRA for Professional Services Firms
Professionals, support staff and partners in hybrid teams.
ICHRA for Auto Dealerships
Sales, service and management teams across stores.
ICHRA for Mortgage Lenders
Loan officers, processors and underwriters on commission and salary.
ICHRA for Trucking and Logistics Employers
Drivers, dispatchers and warehouse crews across terminals.
ICHRA for Home Health and Social Service Agencies
Clinicians, aides and case workers on varied pay and hours.
ICHRA for Child Care and Early Education Centers
Directors, teachers and part-time program staff.
ICHRA for Real Estate and Property Management Firms
Managers, on-site staff and agents with contractor questions.
ICHRA for Local Service Businesses
Auto repair, landscaping and other small crews.
ICHRA for Michigan Public Employers
Cities, townships, counties and school districts under Public Act 152.
ICHRA for Defense Contractors
Engineers and technicians under federal contract rules.
What every industry has to get right.
Class Design
Classes must be defined clearly and applied the same way to everyone inside them.
Allowance Budget
Model the cost by class before you commit to an allowance.
Affordability
Employers with 50 or more full-time equivalents must meet the ACA affordability test.
Group Plan Comparison
Compare an ICHRA with the group plan before you decide.
Employee Transition
Notices, timing and enrollment support decide whether employees accept it.
Fit Analysis
A short review of whether an ICHRA suits your workforce at all.
Questions that cut across every industry.
Class Assignment
Sort each employee group into a permitted class before the notice goes out.
Affordability by Class
Test the ACA affordability rule class by class, not once for the company.
Employee Enrollment Help
How employees compare and enroll in individual coverage.
ICHRA or Keep the Group Plan
A side-by-side look at when each one fits.
Bargaining Agreements
Union classes and what a collective bargaining agreement changes.
Rating Area by Worksite
Which rating area governs employees who work at more than one site.
Commission Pay
Variable pay and how it affects the affordability measure.
Employee or Contractor
Who is eligible for an allowance and who is not.
Owners and Partners
Eligibility questions for owners, partners and family members.
Allowance Cost Modeling
Budget the allowance at peak and slow season.
Hours and Mid-Year Changes
Measuring hours and handling status changes during the year.
Plan Options Near Worksites
Which individual plans exist near each location.
Internal and Placed Staff
Class design for staffing firms with two kinds of employees.
Public Act 152 Cap Options
Fit an allowance inside the Michigan public employer limits.
Board Calendar Timing
Count back from the plan year to the board meeting.
Retiree Coverage
Where retirees fit and where Medicare changes the answer.
Federal Contract Benefit Requirements
The Service Contract Act health and welfare amount and an ICHRA.
Government Billing Rates
How the allowance reaches fringe and billing rates.
Nonprofits
ICHRA design for tax-exempt employers.
Shared Ownership and Employee Counts
Counting employees when entities share ownership.
ICHRA vs QSEHRA vs HRA
How the three arrangements differ on size, cap and classes.
ICHRA Pros and Cons
What employers gain and what they take on.
Questions to answer before choosing an industry guide.
Which of our employee groups differ most?
Hourly, seasonal, union and salaried staff often belong in different classes.
Where do our employees work?
Locations decide rating areas and allowance differences.
Are we above or below 50 full-time equivalents?
That decides whether the affordability test applies.
Who will help employees shop?
Plan this before the notice goes out.
The questions employers ask about ICHRAs by industry.
Is the ICHRA different for each industry?
The federal rules are the same. What differs is how you define classes, set allowances and handle turnover, which depends on your workforce.
Can I use more than one class?
Yes. Permitted classes include full-time, part-time, salaried, hourly, seasonal, union, rating area and waiting period, and staffing-firm temporary employees.
What if my industry is not listed?
The class design and affordability pages apply to any employer. Ask us and we will walk through your workforce.
How early should we start?
Employees must get an ICHRA notice at least 90 days before the plan year starts, so start well ahead.
Where do I find the 2027 numbers?
See our employer benefit limits page for the 2027 figures, including the affordability percentage of 10.22%.
General information about individual coverage HRAs, not legal or tax advice. Plan-specific questions belong with ERISA counsel and your tax advisor, and we will bring them in.
Where these details come from.
This page summarizes public guidance reviewed in October 2026. Rules change, so confirm current requirements with counsel.
CMS: Individual Coverage HRAs →
U.S. Department of Labor: Employee Benefits Security Administration →
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Contribution split by tier
Enrolled counts by tier
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