If approved by your employer, the PRA allows employees to tax shelter individually paid insurance premiums, pending the employee provide proof of payment.  The claims process works very much like the dependent care account, the payroll deduction must be made before the claim can be paid.  See the “File a Claim” section for instructions and forms or click on the link below for a reimbursement request from.

Premium Reimbursement Account
How to File a Claim for Reimbursement
Reimbursement Request/Claim Form