Employer contributions to any of the plans listed in RS 01402.038B. in this section are not wages for purposes of Social Security coverage.
Employee contributions to an FSA via a qualified salary reduction agreement with the
employer are not wages for purposes of Social Security coverage; however, employee
contributions to an FSA via any other method are wages.
Employee contributions to an MSA or HSA are wages for purposes of Social Security
coverage. (NOTE: Employees cannot contribute to an HRA.)