What if an employer wants to make an HSA contribution for an employee?
A. If an employer chooses to make HSA contributions for one employee, the employer must generally make comparable contributions on behalf of all eligible individuals with comparable coverage during the same period. This stipulation is known as the “comparability rule”. Contributions are considered comparable if they are the same amount or the same percentage of each employee’s deductible under the HDHP. The comparability rule is applied separately to part-time employees (i.e., employees who are typically employed for fewer than 30 hours per week). Employers who do not comply with the comparability rule during a period will be subject to an excise tax of 35 percent of the aggregate amount contributed by the employer to HSAs for that period.
