ERISA generally applies to the following benefit Plans and fringe benefits, whether they are fully insured or self-insured:

• Medical, Surgical, Hospital, or HMO Group Insurance Plans
• Health Reimbursement Accounts (HRAs)
• Health FSAs (Flexible Spending Accounts)
• Group Dental Insurance Plans
• Group Vision Insurance Plans
• Prescription Drug Plans
• Group Sickness, Accident, and Disability Insurance Plans
• Group Life and AD&D Insurance Plans
• Group Long Term Care Insurance Plans
• Group Employee Assistance Plans (EAPs) (if providing counseling, not just referrals)
• Severance Pay Plans
• Group Business Travel Accident Insurance Plans
• Prepaid Legal Services
• Unemployment Benefit Plans
• Vacation Plans
• Apprenticeship or other Training Plans
• Scholarship Plans
• Holiday Plans
• Housing Assistance Plans
• 419A(f)(6) and 419(e) Welfare Benefit Plans

However, certain self-insured or uninsured plans, such as sick pay, short term disability, paid time off, overtime, jury duty, and vacation pay, may be exempt if benefits are paid:

• as a "normal payroll practice,"
• to currently employed individuals (i.e., not retirees, COBRA Participants, or dependants),
• without prefunding or using insurance, and
• entirely from the employer's general assets, AND
• without employee contributions.

Voluntary individual or group insurance plans, in which the employees pay all of the cost, and the employer's role is limited to withholding premiums through payroll deduction and remitting them to an insurer, may be exempt from ERISA—depending on the extent of employer involvement. However, even minimal "sponsorship or endorsement" (e.g., a company's name on the brochures) by the employer may destroy this exemption. A voluntary individual or group insurance plan qualifies under the Voluntary Plan Safe Harbor if:

• it is funded by group or group-type insurance,
• it is completely voluntary,
• there are no employer contributions, AND
• the employer does not endorse the plan.

ERISA generally does not apply to:

• Cafeteria Plans, §125 Plans, POPs (Premium Only Plans), Premium Conversion Plans, Pre-tax Premium Plans (However, the benefits funded by them are often subject to ERISA.)
• Dependant Care Assistance Plans (DCAPs, or Dependant Care FSAs)
• Health Savings Accounts (HSAs) (if employer involvement is limited. DOL FAB 2004-01, 2006-02)
• Paid Time Off Plans (PTO)
• Adoption Assistance Plans
• Educational Assistance or Tuition Reimbursement Plans
• On-site Medical Clinics (if providing First Aid only—not treatment, e.g., flu shots)

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