Employer contributions-married couple work at the same company

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!

Employers have a lot of discretion in setting the HSA contribution structure, but I've never seen an approach where an employee would get an ER HSA contribution based on being a dependent on an employee spouse's (or parent's) HDHP.  That is a bizarre approach.  

If they allow employee pre-tax contributions to the HSA the much simpler/easier Section 125 nondiscrimination rules apply.  Those rules generally require that employers make the same employer HSA contribution amount available to non-HCPs enrolled in the HDHP plan option as made available to any HCPs. 

• More details: https://www.newfront.com/blog/employer-hsa-contributions

So in theory this could work if they applied the ER family and single contribution across all future married employees.  But I'm not sure why bother/risk it.  The husband is going to be an HCP based on officer status, and the spouse is going to be an HCP based on the attribution rules.  So at a minimum it just looks bad.  They can always contribute outside of payroll, take the deduction, and avoid this issue.

The charity (I’m guessing) might want its lawyers’ and accountants’ advice about how these compensation elements will or would be reported in its Form 990 information return, which is publicly available, and in its audited (?), reviewed (?), compiled (?) financial statements.

Either just family limit is allowed, and that can be allocated in any way between the husband and wife, or they each are allowed the single limit. 

It depends on whether one had "family" coverage covering both or each has single coverage. 

Any catch-up contributions can't be split regardless.