To follow up to Mike9241's answer, yes, you as a business have nothing to do. However, if you want to help your employee, please note that the HSA contribution limit for 2021 was $3,600 (to make sure that your estimate of $50 was correct).
Also, it is now too late for your employee to correct this overcontribution by withdrawing the excess contribution - that should have been done by April 2022. If your employee used commercial tax software like TurboTax in early 2022 to do her 2021 tax return, she should have gotten a message warning her that she overcontributed for 2021. This would cause the software to give her a 6% penalty on the overcontribution and to roll over the $50 excess to her 2022 return.
We can't answer the "amend" question because we don't know what her 2021 tax return looks like, but, normally, commercial tax software like TurboTax should handle the situation automatically so she would not need to file an amended return.
The 1099-SA is for distributions, not contributions, so your company would not need to do anything with it.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
