Anyone can contribute to your HSA, including you, your employer, family members, or any other individual. However, the total amount contributed to your HSA in a given year cannot exceed the IRS annual contribution limit, including any catch-up contributions if you are between the ages of 55 and 65.
If someone other than your employer contributes to your account, you receive the tax benefits, not the person making the contribution. Employer contributions are not considered taxable income, but you cannot claim them as a tax deduction.
Source: IRS Notice 2004-2 Q&A 11
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