"Many employers are surprised to learn that pre-tax employer contributions are included in the calculation.... Employer and employee pre-tax salary reduction contributions to HSAs are included in the Section 4980I calculation, as well as the cost of the underlying HDHP coverage. In the event that these amounts combined would exceed the tax thresholds, the employer could reduce the overall cost by reducing the employer contributions, the employee pre-tax contributions or both.... Any reductions would need to be consistent with the HSA comparability rules."  MORE >>