Offer employees an HSA so they can use pre-tax dollars for qualifying out-of-pocket expenses. HSA funds can be used at any time, but only employees on an HDHP qualify for an HSA.
With an FSA, employees set aside pre-tax income for qualifying out-of-pocket medical and dependent care expenses. FSA funds must be used within a certain period of time.
Employers contribute to HRA accounts to help employees offset high benefit plan costs, including premiums. Employees do not contribute to HRAs.