Employee-Spouse 105 HRA

It appears you are interested in setting up an HRA for your spouse.  I am answering your question with the assumption that your business is an 1120S.   If you are a sole proprietor there are other rules including you must have other employees.

HRAs are set up for employee so yes, your spouse should continue to get a pay check in order to qualify.

HRAs are reimbursable arrangements and the business will set dollar caps.  The employee does need health coverage and should sign up on Marketplace.

The business will deduct their costs towards the plan as employee benefits.  These are tax free to the employee.

Refer to this comprehensive resource on the healthcare.gov site.