HSA deduction for 2% shareholder

[BP.]

"Partnerships and S corporations. Partners and 2% shareholders of an S corporation are not eligible for salary reduction (pre-tax) contributions to an HSA. Employer contributions to the HSA of a bona fide partner or 2% shareholder are treated as distributions or guaranteed payments as determined by the facts and circumstances."

That was from Pub15-B under HSA's.

If a 2% shareholder cannot participate in a pre-tax HSA through payroll, can the employee/shareholder make deductible HSA contributions from their own checkbook?

[Bees Knees]

Yes, provided all other requirements for contributing to an HSA are met.

[Burke]

I have one where the company makes those payments separately and we add them to his W-2, Box 1 at the end of the year, just like the health insurance.

[BP.]

Thank you so much, Bees 'n Burke.