Question:

Can my client contribute a bonus to one employee's account because that employee has greater health issues?

Answer:

No, employer contributions to employee Health Savings Accounts must follow Comparable Contribution guidelines as established by the IRS. Employers may contribute more for employees who are non-highly-compensated employees (non-HCEs) as long as contributions compare within employment categories. Non-HCEs are defined under Internal Revenue Code §414 (q). Contributions made through a Section 125/Cafeteria Plan do not need be "comparable" but must adhere to Non-Discrimination rules. (Notice 2004-2, Q-A #32, IRS 26 CFR Part 54: July 2006, Tax Relief and Health Care Act of 2006, Section 6, Notice 2004-50, Q:A-49 and Code of Federal Regulations, Title 26, §54.4980G: Employer Comparable Contributions.)