I have a non-profit that has moved to an HSA plan for the first time. They have about 8 employees, but only 3 are full-time and receive benefits. Two of those 3 are a married couple that founded the organization, and the husband is an officer. Now, the company is going to make employer contributions to the HSA. So, the one employee is going to get an amount based on her single coverage. The wife is getting a family plan contribution AND the husband is getting an individual amount. This didn’t pass the smell test for me…doesn’t this violate comparability rules? Or could the company allow employee pre-tax contributions through a cafeteria plan, and avoid the comparability rules? I read you can only differentiate contributions in one of three ways 1. Full-time vs. part-time. 2. HDHP coverage class 3. HSA-eligible vs. noneligible.
The husband makes ~$115k and the wife makes ~$72k.
I know officers/owners of a company can receive different benefits than the employees, but does that work only when there are employee contributions offered/required through a cafeteria plan? If they offered family contributions + a single contribution to any current (none) or future married employees, would that be OK?
Thanks!
