Employer receives a business deduction as a normal business expense. Employer contributions to the employee's HSA are treated the same as employer-provided health insurance premiums and are excludable from the employee's gross income.

The employer contributions are not subject to withholding from wages for income tax or subject to the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA)

 
Health Saving Accounts Maximum Deductible Maximum Out-of-Pocket Maximum HSA Deposit
Single $1,000.00
$1,700.00
$2,600.00
$5.000,00
$5,000.00
$5,000.00
$5,000.00
$5,000.00
$1,000.00
$1,700.00
$2,600.00
$2,600.00
Family, Husband & Wife or Parent & Children $2,000.00
$3,450.00
$5,150.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$2,000.00
$3,450.00
$5,150.00
$5,150.00
 
 
 
 
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