Is leo an eligible individual for hsa purposes even though he did not make his own contributions?

Leo can be considered an eligible individual for HSA purposes due to the fact that he indirectly contributed through his place of employment and employment contract, which allows him to receive the benefits of the program despite not personally making contributions.

Leo is eligible for HSA purposes or also known as Health Savings Account even if he didn't contribute because the HSA could be used without having to use or covered by the health insurance. And the funds that are being withdrawn are likely to be taxed from the individual's income rate.