This means as an employer you must offer an HDHP in order to offer the HSA benefit. HSA Under a Cafeteria Plan: Setting It Up. Contributions to the HSA may be made pre-tax under a Section 125 Cafeteria Plan. Individual contributions are deducted pre-tax via payroll deduction.The employee, the employer, or both may make contributions to the HSA account.The non-discrimination rules applicable to a Cafeteria Plan are applicable to HSA contributions made under a Cafeteria Plan. This includes both employer and employee contributions.he employee, the employer, or both may make contributions to the HSA account. The non-discrimination rules applicable to a Cafeteria Plan are applicable to HSA contributions made under a Cafeteria Plan. This includes both employer and employee contributions.