If your employer makes a contribution to your HSA, the contribution is not taxable to you the employee (excluded from income). If both you and your employer contribute to your HSA account, the portion you contribute is tax deductible.
The 2016 total HSA contribution between you and your employer cannot exceed the following maximum contributions:
INDIVIDUAL <55 = $3,350
INDIVIDUAL age 55 + = $4,350 including the $1,000 catch up contribution
FAMILY (2 or more) <55 = $6,750
FAMILY primary age 55 + = $7,750 including the $1,000 catch up contribution
FAMILY primary and spouse ages 55 + = $8,750 including both $1,000 catch up contributions