Yes, a health savings account is a good idea for employees, because it is another nice perk to offer employees. If the employee knows that they will have health expenses, it is nice to offer them the ability to get that care tax free. If they don't use it it is a boon for the employer.
Health Spending Accounts can help significantly when the employee has unexpected doctor visits. When you break a bone, or you swallow something you shouldn't have, the HSA is there to help cover you from overpriced hospital bills. Especially with Obamacare raising the deductibles, many families will have a hard time to pay that lump deductible when they have a real emergency.
I do not believe a health spending account is a sound idea for employees. I believe employers should provide insurance as a benefit for their service regardless of their employment status. Too many employers are trying to exempt themselves from providing insurance. It's no different than saying your employees don't deserve health care. Why expect loyalty from employees when you offer none in return?
When it comes to that of health spending accounts or other wise known as HSA's much more could be done. The main issue dealing with health spending account's is that the employees do not know much about them. There needs to be a lot more information that is given out about them.