The IRS uses the term (and it's copied by CA) "employer contribution". This means the amount that the employer sends to the IRS and which is reported on your W-2 in box 12 with a code of W.
The employer contribution is the sum of what your employer contributes to your HSA PLUS whatever you contribute through payroll deduction.
Note that the employer contribution is removed from Wages in boxes 1, 3, and 5 on your W-2. Since your payroll deductions are part of the "employer contribution", it is just as taxable in CA as the employer's actual contribution.
That is, your payroll deductions are removed from income, so since in CA, HSA contributions are not deductible, your payroll deductions have to be added back in to income.
The IRS uses the term (and it's copied by CA) "employer contribution". This means the amount that the employer sends to the IRS and which is reported on your W-2 in box 12 with a code of W.
The employer contribution is the sum of what your employer contributes to your HSA PLUS whatever you contribute through payroll deduction.
Note that the employer contribution is removed from Wages in boxes 1, 3, and 5 on your W-2. Since your payroll deductions are part of the "employer contribution", it is just as taxable in CA as the employer's actual contribution.
That is, your payroll deductions are removed from income, so since in CA, HSA contributions are not deductible, your payroll deductions have to be added back in to income.