That’s a matter of opinion and a matter of what benefits your family the most. If you want to max contribute the one requirement is that the $1,000 catch up contributions have to be via the separate individual’s HSA; but otherwise split the $7,300 between the two HSA accounts however it benefits you the most. We have staff who during their last 5-10 years of employment (e.g. their highest salaries) chose to shift contributions to their non working or lower earning spouse so that the higher earner’s FICA earnings are higher so that their SocSec benefit will be higher, so they prefer to pay the FICA tax. Note that I work in ministry so these are not 6 digit salaries.
