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Post Employment Health Plan Overview & Resources

Learn more about the Nationwide Post Employment Health Plan and access resources to help your participants

What is a Post Employment Health Plan?

A Post Employment Health Plan (PEHP) is a tax-free, defined contribution health reimbursement arrangement. It allows eligible employees to set aside funds to pay for qualified health insurance premiums after retirement. PEHP is structured as a tax-exempt voluntary employees’ beneficiary association (VEBA) trust, authorized under IRC Section 501(c)(9).

What’s new in June 2025?

We enhanced the PEHP experience with a new digital claim submission process—available online and through the mobile app.

Participants can:
  • Submit claims for eligible premiums and medical expenses
  • Upload documentation directly
  • Choose payment methods (check or direct deposit)
  • Opt into email alerts for claim updates

Paper forms and DocuSign submissions will still be available for those who prefer traditional methods.

Access resources for your participants

PEHP overview and claims information

Use this one-page overview to provide participants with information on PEHP, qualified expenses, and where to submit claims.

PEHP fact sheet

Use this document to provide an overview of investments available through PEHP.

More information on PEHP
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A Post-Employment Health Plan offers several benefits for participants, including:

  • Tax advantages. Contributions, earnings, and reimbursements are all tax-exempt.
  • No annual contribution limits. Unlike 457(b) or 401(a) plans, PEHP has no annual cap.
  • Flexible funding. Typically funded by a percentage of unused sick and/or vacation pay at retirement.
  • Participant control. Retirees manage their own accounts and receive quarterly statements and online tools.

PEHP funds can be used to reimburse qualified health insurance premiums as defined by IRC Section 213(d), including:

  • Health insurance premiums
  • Vision and dental insurance
  • Long-term care insurance
  • Medicare Part B premiums
  • Supplemental insurance premiums
  • Out-of-pocket qualified medical expenses, such as prescription medication, eyeglasses, co-pays, etc.