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Would you like to increase income to your employees without increasing your tax liability? Funding of HSAs
is a strategic way to put more money into your employee's pockets for medical care without increasing
salary - saving both of you taxes.

Consider these benefits:

Your deposits are excluded from the employee's gross income.

Your deposits are not subject to withholding for income tax or subject to the Federal Insurance
Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), or the Railroad Retirement Tax
Act.

You can allow your employees to make pre-tax contributions through a Section 125 Cafeteria Plan
(FSA) - reducing your tax liability even further.

You are required to fund your employee accounts in compliance with the IRS Comparability Rules if you
don't use a Cafeteria Plan. This means you must deposit the same dollar amount for each employee who
has single insurance coverage and the same dollar amount for each employee who has dependent
(family) coverage.

If you choose to fund the HSA accounts through a Cafeteria Plan, you are not required to follow the
Comparability Rules. This allows you to:

Provide an incentive for employees to make deposits into their HSAs by offering a matching employer
deposit.

Deposit into your employee's HSAs based on their participation in wellness, health assessment, or
disease management programs.
o For example, you could deposit $25 into an employee's HSA upon completion of a health
assessment.
o Fund a certain dollar amount each month based on number of steps an employee walked
the previous month.

Give employees opportunities to make pre-tax HSA contributions through the Cafeteria Plan -
reducing your tax liability.



File: Flyer-Tax Benefits Employer Revised 09-25-13



info@AmericanHealthValue.com
800-914-3248