Who contributes to the HSA and how much may be contributed?
Any eligible individual may contribute to an HSA. (In the case of an employer-sponsored HSA, the employer and/or employee may contribute.) The maximum annual contribution to an HSA is determined by number of months covered by the qualified plan, but on annual basis it is the amount of the annual deductible to a maximum of $2,700 for an individual and $5,450 for a family.
