Can an employer contribute different amounts to different employees?

Employer contributions to eligible employee HSAs must be comparable.

Comparable contributions must be made to all eligible employees enrolled in a qualifying HDHP, are in the same category of employment (full-time, part-time, former employees, and collectively bargained), and the same category of coverage (self, self +1, self +2, self +3).

An employer must contribute the same dollar amount or percentage amount to everyone in the same category. Additionally, the higher coverage categories can’t have a lower contribution amount compared to the lower coverage categories. This means coverage for more than one person has to be greater than a single individual.

Source: IRC Section 4980G and the regulations thereunder at Treas. Reg. Sec. 54.4980G

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