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New Member
posted Apr 1, 2025 6:28:15 AM

why does box 12 W say that it's employer contributions even thought it's a contribution through a cafeteria plan

Here’s the info captured in box 12a / code W • W: Company contributions (including employee contributions through a cafeteria plan) to an employee's health savings account (HSA) But, in the form, it says that it is a Employer contribution

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1 Replies
Level 15
Apr 1, 2025 8:01:53 AM

Because that's how the law defines the plan.  You agree to a voluntary reduction in salary, and the employer makes the contribution.