HSA Employer Excess Contribution: W2 vs Other Income?

Form 8889 instructions state that excess employer contributions should be included in income on Form W-2. (Box 1 I assume?) If this is not done, instructions state that excess employer contributions must be reported as Other Income.

To me it looks like the first method (reporting the excess employer contribution on Form W-2) results in payment of FICA taxes, and the second method (reporting the excess employer contributions as Other Income) doesn’t result in payment of FICA taxes.

This looks a bit weird. Is the assumption above correct? In my particular situation, the employer doesn’t want/know to assist me in correcting the excess contribution so my only option is to report it as Other Income. However, I want to make sure that by doing so I do not omit something, for example, the payment of FICA taxes if that’s required.

Here is the quote from Form 8889 instructions:

Excess Employer Contributions:
Excess employer contributions are the
excess, if any, of your employer’s
contributions over your limitation on
line 8. (…) If the excess was not
included in income on Form W-2, you
must report it as “Other income” on your
tax return. However, you can withdraw
some or all of the excess employer
contributions for 2015 and they will be
treated as if they had not been
contributed if (…)