W-2 Reporting

Employers required to file 250 or more W-2 forms must report the total cost of their group health benefit plan on the W-2s, beginning in 2013 for 2012 form W-2s. This requirement provides information only and does not subject employer-provided coverage to income tax. Employers required to file fewer than 250 W-2 forms are not required to report the total cost of their group health coverage.