Does the comparable contributions rule still apply?
Yes, but the rule has changed. Previously, employers who contributed to employees’ HSAs had to make “comparable contributions” (same amount or same percentage of deductible) to all “comparable participating employees” (full-time, part-time, former employees). But employers are now allowed to make contributions to HSAs on behalf of non-highly compensated employees in higher amounts (or higher percentages of deductibles) than to highly compensated employees.
