May 2026 Benefits Q&A: COBRA for Newborns, HSA Limits & Spousal Contributions Explained

5.7.26  |  HSA CONTRIBUTION

Q. Can individuals contribute to their spouse’s or domestic partner’s HSA account pre-tax through payroll? If they do this, are they missing out  on the FICA tax savings? If they are not married and have a domestic partner, is there any effect on contributions?
A. Employees can only contribute to their own HSA account on a pre-tax basis. By making after-tax contributions, they would be missing out on the relatively small FICA tax savings. If an employee has employee + 1 or family coverage, and the +1 is a domestic partner the employee can still contribute the full family maximum to the HSA.

5.14.26  |  HSA CONTRIBUTION LIMIT

Q. An employee on an HDHP plan has elected employee-only medical and family dental/vision coverage. He wants to increase his HSA contributions, thinking he should be able to contribute up to the $8,750 family limit since he has family dental/vision coverage. Is the employee limited to the $4,400 annual HSA contribution since he has employee-only medical coverage?
A. You are correct. This employee is limited to the employee-only limit because the employee has single HDHP coverage. The family dental and vision elections are not relevant for purposes of determining the HSA contribution limit.

5.21.26  |  COBRA COVERAGE FOR NEW CHILD

Q. If a former employee elects COBRA and has a baby during her 18 months of COBRA coverage, is that baby eligible for COBRA coverage?
A. Yes, a child born to  COBRA qualified beneficiary can be added to the COBRA coverage. The plan must add the child if timely notified of the birth by the COBRA beneficiary.