Employer's HSA contribution

[veritas]

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13-26 in TTB.

[Questionguy101]

Yes, that is correct.

So, just like the health insurance premium, HSA contribution is not subject to social security tax and medicare tax. Is it right? Just want to confirm. Thank you.

[Burke]

Yes, that is correct.

[Questionguy101]

Based on my understanding, for a 2% shareholder of a S-corp, the health premium paid by the employer has to be added to his W-2, but not subject to Social Security and Medicare tax. And then the 2% shareholder can claim the self-employed health premium deduction in his individual tax return to offset it. Please correct me if I am wrong.

Does the same rule apply to the HSA contribution made by the employer for a 2% shareholder of a S-corp?