No. It's the government. Of course, it's not that simple.
Your HSA contributions are not subject to Income tax, Social Security Tax, or Medicare Tax; therefore, Boxes 1, 3, & 5 of your W2 have already been reduced by your HSA Contributions.
On the other hand, your 401(k) contributions are not subject to Income Tax and reduce Box 1 of your W2; however, your 401(k) Contributions are subject to Social Security Tax and Medicare Tax so they are not deducted from Boxes 3 & 5 of your W2.
Reference: https://ttlc.intuit.com/community/tax-credits-deductions/discussion/w2-box-1-wages-reflects-401k-con...
