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What's the best way to Refund HSAs at year end?

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For employees that don't open their HSA account during the year, we have to refund those amounts in December payrolls. We do this with a separate Refund Element, so that what was pre-tax will now get taxed. And then we went in to just Balance Adjust the HSA Element, so that it holds the correct amount for the W2s. But we are seeing that Balance Adjustment is hitting Net. We wouldn't want it to. Wondering if others have an easier way? How are you refunding pre-tax Elements, either at year end or during the year?

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