HSA Research Resources

Employee Benefit Research Institute (EBRI)

EBRI — a nonpartisan, tax-exempt organization — was created in 1978 for the purpose of contributing to sound employee benefit programs and public policy through independent, objective, fact-based research and education.

2023 Employer Health Benefits Survey

The Kaiser Family Foundation (KFF) released its 25th annual survey of employers, providing a detailed look at trends in employer-sponsored health coverage, including premiums, employee contributions, cost-sharing provisions, offer rates, wellness programs, and employer practices. Section 8 of the report takes a deep dive into high-deducible health plans and associated savings accounts. The report found 30% of firms offering health benefits offer an HDHP/HRA, an HSA-qualified HDHP, or both. Among firms offering health benefits, 8% offer an HDHP/HRA and 24% offer an HSA-qualified HDHP. The percentage of firms offering an HDHP/SO is similar to last year.

PSCA: 2023 HSA Survey