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Anyone may contribute to the HSA of an eligible individual. If an employee establishes an HSA, for example, the employee, the employer, or both may contribute to the employee's HSA in a given year. If a self-employed or unemployed individual establishes an HSA, that individual may contribute to the HSA. Family members may also make contributions to an HSA on behalf of another family member as long as that other family member is an eligible individual. |