if you are not covered by a HDHP any employer contribution is an excess and thus taxable income to you. also, any contributions you make either directly or through payroll deductions (the company should not allow this if you are not covered by a HDHP). an employer reports all contributions to a HSA in box 12W on the w-2. these include its contributions and employee payroll deductions which in your case are zero, so evidently the second was in 2023. just check your w-2s. the second should have zero in box 12W or not have it at all. to be a HDHP for 2022 or 2023 for self-only coverage the deductible must be at least $1400 or higher. you should have gotten a 1099-SA for the 2022 withdrawals from the HSA. and form 5498 which you need to enter. what code is in box 3?
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you need to find out if you had a HDHP with the first employer. if you did that would make the employer contribution not taxable. in 2023 without a HDHP coverage, the employer contribution would be taxable to you
