From the Hotline: HSA Contributions and Gross Income
Question: Are employer contributions to the HSA of an employee’s spouse (who is not an employee of this employer) excluded from the employee’s gross income and wages?
Answer: No. The exclusion under Internal Revenue Code § 106(d)(1) is limited to contributions by an employer to the health savings account (HSA) of an employee who is an eligible individual. Any contribution by an employer to the HSA of a non-employee (e.g., a spouse of an employee or any other individual), must be included in the gross income and wages of the employee. So while it is possible to direct wages to the spouse’s HSA, these are taken on a post-tax basis. The individual holding the account is the one who receives the tax savings.