Generally, any tax-paying individual with qualifying High Deductible Health
Plan coverage is eligible to establish and contribute to an HSA as long as the individual
does not have any other disqualifying health coverage. There are some employees that
will not be eligible even if they do have a qualified HDHP.
These employees include:
An employee who can be claimed as a tax dependent
An employee who is enrolled in Medicare
An employee who has a spouse with non qualified HDHP coverage that covers
the employee. This will include employees whose spouse has a General Purpose
FSA or HRA that covers the employee.
