Personal HSA contributions are deductible but you still end up paying FICA (Social Security and Medicare) on the income prior to deduction. Same goes for the corporation that is paying you (they pay their side of it).

If a corporation is managing the HSA they can contribute to it directly and the amount does not show up as income (so no FICA). With a family HSA limit of $7000 this comes out to $7000 x (.062% +.0145%) = $535.5 (Not chump change!)

Can a corporation directly write you a check to fund your personal HSA and avoid FICA as well?