Small business owners are embracing Health Savings Accounts (HSAs) and Health Reimbursement Arrangements (HRAs) as affordable health insurance options. As employers spend less on premiums, they can afford to siphon part of that savings back into their workers’ accounts.There are significant differences between the two.

HSAs are a tax-exempt trust or custodial accounts that employers or individual employees set up with a qualified HSA trustee to pay or reimburse certain incurred medical expenses. The employer and/or employee may fund money to that account and the employer tax savings denote that contributions are tax deductible in the year the contribution is made. It requires a High Deductible Health Plan.
Source: https://www.entrepreneurshipsecret.com/health-insurance-options/