Yes, an employer can offer different amounts to different employees, with certain restrictions. The separate groups of employees should be based on the 11 different classes to avoid discrimination. The rates you contribute to a given class can also be varied by age and number of dependents.
The 11 different ICHRA classes are:
- Full-time employees
- Part-time employees
- Employees working in the same geographic location
- Seasonal employees
- Collective Bargaining Agreement Employees
- Employees who are in a waiting period before other coverage takes effect
- Non-resident alien employees with no U.S.-based income
- Salaried employees
- Non-salaried employees (e.g., hourly workers)
- Temporary employees
- Any group of employees formed by combining 2 or more of these classes
If an employer offers an ICHRA to one class of employees and simultaneously offers traditional insurance to a different class, the employer must consider the minimum class size requirement.