QSEHRAs (Qualified Small Employer HRA) and ICHRAs (Individual Coverage HRA) are both known as stand-alone HRAs.
QSEHRAs are exclusively for small businesses with 50 or fewer employees who do not offer a group insurance plan. They can be very simplistic in how they work, compensating employees via payroll for the cost of their individual premiums.
ICHRAs take the stand-alone model of QSEHRAs and offer it to larger companies. ICHRAs are available to companies of any size. They also give large employers more options over setting benefit levels for different employee groups.