Yes, but you must adhere to strict IRS "comparability" rules. In general, while you can contribute different amounts to different groups of employees, you must treat everyone within a specific category exactly the same way to avoid penalties.
What is a comparable contribution? To be considered comparable, you must contribute either the same fixed dollar amount or the same percentage to all eligible employees who fall into the same category.
You may distinguish between employees based on two main factors:
Category of employment (e.g., full-time, part-time, former employees, collectively bargained employees)
Category of coverage (e.g., Self-only, Self + 1, Self + 2, Family)
When setting these amounts, there is a specific hierarchy you must follow: a higher coverage category cannot receive a lower contribution than a lower category. For example, the contribution for "Self + 1" coverage must be equal to or greater than the contribution for "Self-only" coverage.
Source: IRC Section 4980G and the regulations thereunder at Treas. Reg. Sec. 54.4980G
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