Indirect 2% shareholder of C-corporation

[Guest PiggyBank]

Scenario:

1. C-corporation is 100% owned by S-corporation.

2. Individual who is 2% shareholder of S-corporation is W-2 employee of C-corporation.

Question: May 2% shareholder make pre-tax contributions to HSA as employee of C-corporation? Or do same restrictions and rules apply because the C-corporation is owned by the S-corporation, and the employee is a 2% shareholder of the parent S-corporation?