8832 / Are there any exceptions to the comparability rules that govern employer contributions to employee HSAs?
Regulations provide that employers may make larger HSA contributions for non-highly compensated employees who are comparable participating employees than for highly compensated employees who are comparable participating employees.2 However, the reverse does not apply: employer contributions to HSAs for highly compensated employees who are comparable participating employees may not be larger than employer HSA contributions for non-highly compensated employees who are comparable participating employees.3
Comparability rules continue to apply with respect to contributions to HSAs of all non-highly compensated employees and all highly compensated employees. Thus, employers must make comparable contributions for a calendar year to the HSA of each non-highly compensated comparable participating employee and each highly compensated comparable participating employee.4
1. IRC § 4980G(d); Preamble, TD 9457, 74 Fed. Reg. 45994, 45995 (9-8-2009); see Treas. Reg. § 54.4980G-6.
2. Treas. Reg. § 54.4980G-6, Q&A-1.