Johnson Whitney R
HSA Resources, LLC, USA.
Benefits Q. 2012;28(3):43-51.
Employers implementing a health savings account (HSA) program face a shared compliance burden with their employees. The law dictates that all HSAs are individual accounts that must be opened by an Internal Revenue Service (IRS)-approved custodian or trustee. The individual account features combined with a required third-party custodian place much of the compliance burden for HSAs on the employee and custodian rather than the employer. Employees are compensated for the additional burden because HSAs give them more control over their health care money, and employers are generally pleased with their own reduced compliance burden. The shared compliance responsibilities, however, create confusion and misunderstanding for both employers and employees. This article distinguishes between the responsibilities of the employer and the employees for HSAs.
实施健康储蓄账户（HSA）计划的雇主与其员工面临共同的合规负担。法律规定，所有健康储蓄账户都是个人账户，必须由美国国税局（IRS）批准的托管人或受托人开设。个人账户的特点加上所需的第三方托管人，使得健康储蓄账户的大部分合规负担落在员工和托管人身上，而非雇主。员工因健康储蓄账户让他们对医疗保健资金有更多控制权而得到补偿，雇主通常也对自身减轻的合规负担感到满意。然而，共同的合规责任给雇主和员工都带来了困惑和误解。本文区分了雇主和员工在健康储蓄账户方面的责任。
