The most common question about HSA contributions is “What should be reported in Box 12?”
The confusion stems from the label of “employer contributions.” Both the employee and employer contributions should be showing in box 12, code W.   IRS Publication 969, for tax year 2008 ( page 10)  indicates that contributions made by the employer via salary reduction [...]

Yes. IRS regulations allow for the employer to advance the employer contribution to the HSA for a specific employee. However, the employer must treat all employees equally. Ideally, the employer would develop a policy for advancing (employer funded) HSA contributions. Any employee meeting those requirements, who requests an advance, would recieve the advance on the [...]

The attractiveness of a High deductible Health Plan (HDHP) is dependent upon three factors:

The difference between the employee contribution to the premium of HDHP vs. the traditional plan being offered. The greater the difference, the more the employee has to put into their HSA.
The employer contribution to the HSA. If #1 above is sufficient, [...]