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Some King County retirees are eligible for a health reimbursement arrangement (HRA) authorized by the voluntary employees’ beneficiary association (VEBA). An HRA VEBA is a tax-free, post-retirement medical expense account used by retirees and their eligible dependents to pay for qualified medical expenses.

HRA VEBA contributions are exempt from Social Security, Medicare, and federal income taxes. Investment earnings and withdrawals for qualified health care expenses and premiums are also tax-free.

The HRA VEBA plan is funded by a percentage of unused sick leave and/or vacation hours an employee has accrued at the time of retirement, which King County contributes into the plan. Each employee group votes to participate in either or both of the following HRA VEBA funding sources at retirement (see Participating Employee Groups, below):

  • 35% sick leave cash out
  • Vacation cash out (50% to HRA VEBA; 50% paid as regular taxable wages)

If you’re an eligible participant, you will be enrolled automatically into an HRA VEBA account.

Plan Information and Enrollment

HRA VEBA Quick Facts


HRA VEBA plan video series 

For more information, contact plan administrator Gallagher VEBA by logging in to their secure portal or call 888-659-8828.

Participating Employee Groups

Benefits and retirement

Phone 206-684-1556
Fax: 206-296-7700

Phone hours:
9 a.m. – 4 p.m. weekdays

Fax: 206-296-7678