HSA and Health Ins for employees

[SunTaxMan]

S-Corp. One situation, two employees, both with COMPANY PAID HSA contributions and COMPANY PAID (high deductible) Health Insurance premiums (not part of a cafeteria plan):

1. Regular employee and,

2. 2%+ Shareholder.

I am assuming my thinking is correct that regular employee would have:

1. For HSA, no increase in payroll for wages for income tax, SUTA, FUTA, WC, federal or state. Increase in FICA and Medicare wages by the amount of the employer paid contribution. And this would show on W-2 in box 12, Code A.

2. For Health Ins. premium. No increase in wages appearing ANYWHERE in payroll and only on the W-2 in box 14 as an information item (and this would NOT be a required reporting item) - and not deductible by the employee as Itemized Medical. BUT, medical expenses would need to be limited by the amount of premium paid by the employER.

And, of course, for both HSA and Health Ins premium, there would be no payroll deduction, because it is employER paid, not employEE paid.

Correct so far?

My uncertainty is how to handle for 2%+ Shareholder. Because this is part of a Group Plan, does either item needed to be added to wages, and what part, For Income, For FICA and Medicare, or both. Because it is part of a Group Plan, IF it is added to wages, does this still qualify for 1040, page 1 adjustment, since this is NOT "Self-Employed Insurance" but a component of a Group Plan?

Thanks