When launching an HSA program and high-deductible health plan options for your employees, consider the following industry best practices to maximize adoption and minimize confusion:

	Contribute to the HSA
		It is imperative that you contribute money to your employees' HSAs. Whether you are replacing an existing plan with a high-deductible one or are giving your workers a health plan for the first time, contributing to their HSAs is necessary to address the deductible risk they now face.  Consider contributing 50% of the health plan's deductible to each of your employees' HSAs.
	Rollover Education
		There have been a number of new laws that help employees to jump-start their HSAs. If your company or employees previously had an FSA or HRA, they can make a one-time transfer of those balances into an HSA. Additionally, employees can now also make one-time transfers from IRAs into their HSA.
	Cafeteria Plans Aren't Necessary
		Don’t worry about not having a pre-tax cafeteria plan (or what is called a Section 125 plan) in place. If your employees don’t get their HSA contributions on a pre-tax basis via payroll deduction, they can take it as a tax deduction on their tax returns at the end of the year.1
	Consider Complete Employee Control
		For small employers with very limited human resource departments (or none at all), a very simple and effective approach is to provide your employees with a fixed dollar amount per month which they then use to buy their own health insurance and make contributions to their HSA. This directly benefits you and your employees as the employee can choose the insurance plan that fits their needs and reduces your administrative burden.  This defined contribution approach maximizes employee control and employer savings.

¹ Allowed contributions to your Comerica HealthReserve account may be tax deductible for federal income tax purposes and on most state income tax returns. Please consult your personal tax advisor.