Dependants of employees are also covered. Dependents normally include children, spouses or common-law partners.
For example, if you are a single-person company and your spouse does not do significant work for your company, then you are able to set up your HSA plan as a single employee, with your spouse as your dependent.
A dependent may also include a grandchild, parent, grandparent, sister, brother, aunt, uncle, niece or nephew of the individual if it can be demonstrated that that person is dependent on the employee for support.