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Benefits, payroll and retirement

A service of the King County Finance and Business Operations Division, Department of Executive Services



HRA VEBA is a health reimbursement arrangement (HRA) that reimburses qualified health care costs and insurance premiums for you and your dependents. Funds are deposited tax-free into your account, which is held by a nonprofit, tax-exempt voluntary employees' beneficiary association (VEBA) authorized under section 501(c)(9) of the Internal Revenue Code.

County plans

  • Cash-out of 35% of eligible sick leave accruals at time of retirement
  • Cash-out of 50% of eligible vacation leave accruals at time of retirement


  • You pay no tax on contributions, earnings or withdrawals for claims.
  • Your unused account balance carries over from year to year.
  • You can invest your account among the available investment funds, including any one of four premixed portfolios.

How HRA VEBA works

If you're an eligible participant, you must complete the HRA VEBA enrollment form to set up your account and access your VEBA funds. Failure to complete and return the HRA VEBA Enrollment form within 12 months of eligibility may result in forfeiture of all pending and future HRA VEBA contributions.

Claims for qualified medical expenses are submitted for reimbursement to Gallagher VEBA, our third-party administrator. You can access your account online, arrange for automatic reimbursement of health insurance premiums, set up direct deposit of reimbursements, submit claims electronically or by mail or fax, and talk to a person if you have questions.

Forms   Related information   Contact information
Gallagher VEBA
Phone: 888-659-8828
Benefits, Payroll and Retirement Operations
Phone: 206-684-1556
Phone hours: 9 a.m. – 4 p.m., Monday – Friday
Office hours: 8 a.m. – 5 p.m., Monday– Friday
Phone: 206-684-1556
Fax: 206-296-7700