对员工是福利

In 2025, individual can contribute up to $4,300 if you are covered by a high-deductible health plan just for yourself, or $8,550 if you have coverage for your family. At age 55, individuals can contribute an additional $1,000.

https://www.fidelity.com/learning-center/smart-money/hsa-contribution-limits

这个完全是雇员自主决定的。但是，雇主也可以给雇员设立HSA账户并向里注资。这样相当于给雇员的一点福利。对小业主来说麻烦，还不如当奖金直接发了。