Can HSA contributions be made by employers the same way they can with a Health Reimbursement Account (HRA)? Reimbursing through employee statement benefits?

Employer HSA contributions must all be made directly into the individual HSA account or provide UMB directives (i.e. data file, online contribution portal) to place a certain amount of money into each employees account. Once the HSA funds are deposited into the HSA, the employer cannot direct the employee on how to use the funds. While communications and tools can be provided to make it easier for accountholders to pay for eligible expenses, the choice of whether to spend the money, save the money or invest the money is up to the accountholder.