Employer contributions to an HSA are taken into account in determining minimum value. There is a minimum value calculator available online to help employers determine whether they meet the 60 percent threshold.
For a plan year beginning in calendar year 2014, the annual deductible for a health plan in the small group market may not exceed $2,000 for self-only coverage or $4,000 for coverage other than self-only. A health plan’s annual deductible may exceed the applicable deductible limit if that plan may not reasonably reach the actuarial value of a given level of coverage without exceeding the annual deductible limit. A tool is available online to help employers determine actuarial value.