An HRA is a kind of health savings account that is paid for by your employer. When you have an HRA, your employer reimburses you for certain medical expenses that you pay for out of pocket. Examples include copays, eyeglasses, and dental work. This money is provided tax-free, meaning that you do not pay taxes on it. If you don't use the entire amount, you may be able to use the remaining funds next year. HRAs are often paired with a high-deductible health plan.