Any eligible individual can contribute to an HSA. For an employee's HSA, the employee, employer, or both may contribute to the employee's HSA in the same year. For an HSA established by a self-employed (or unemployed) individual, the individual can contribute.
Family members or any other person may also make contributions on behalf of an eligible individual. Contributions to an HSA must be made in cash. Contributions of stock or property are not allowed.
Amounts contributed to an HSA, except for employer contributions, can be used as an adjustment to income.
Employer contributions (including an employee’s contribution through a cafeteria plan) are allowed to be made to an employee’s HSA. Generally, employer contributions are excludable from an employee’s income.
Taxpayers must reduce the amount they, or any other person, can contribute to their HSA by the amount of any contributions made by the taxpayer's employer that are excludable from income. This includes amounts contributed to the taxpayer's account by the employer through a cafeteria plan.
For example in 2013, if the employer contributed $1,000 to a taxpayer’s HSA who had a self-only HDHP, the remaining contribution limit would be $2,250.