Questions and Answers
If an employer contributes to the HSA of an employee who ceases to be an eligible individual during a year, can the employer recoup amounts that the employer contributed after the employee ceased to be an eligible individual?
No. Employers cannot recoup amounts from an HSA in this situation. However, if an employee never was an eligible individual or if employer contributions exceed the maximum annual contribution, the employer may attempt to recoup the contributions.
(Posted: 08/20/2008)
