§4980G Failure of employer to make comparable health savings account contributions

Summary

If an employer puts money into an employee’s health savings account (HSA), the employer must follow certain rules. If the employer does not meet those rules for the calendar year, the employer must pay a tax. The required rules are meant to be like the rules in section 4980E. The Secretary must write regulations to carry out these rules, including special rules for employers who also give money to Archer MSAs. When using section 4980E rules for a contribution to an HSA of an employee who is not a highly compensated employee, highly compensated employees (as defined in section 414(q)) cannot be counted as comparable participating employees.