USA Employer HSA Contribution

[JohnKennySang]

Are the employer HSA Contributions coded as expenses and not a liability and for that matter the employee HSA contributions are they expensed too?

 

[Steve-LevelUp]

Employee HSA contributes are not expensed as these are paid by the employees wages. The employee wages are expensed. Employer contributions would be expensed as incurred and recorded as a liability if they remain unpaid at the time the expense is incurred.