New W-2 Reporting |

By January 31, 2013, most employers had to include the value of their health care coverage in Box 12 of the W2. Cobra reporting should include the actual cost, not including 2% premium charges.

Below is a quick reference guide for employers:

**Form W-2 Reporting of Employer-Sponsored Health Coverage**
Form W-2, Box 12, Cod DD
Coverage Type:	Report	Do Not Report	Optional
Major Medical	x
Dental or vision plan not integrated into another medical or health plan			x
Dental or vision plan which gives the choice of declining or electing and paying an additional premium			x
Health Flexible Spending Arrangement (FSA) funded solely by salary-reduction amounts		x
Health FSA value for the plan year in excess of employee’s cafeteria plan salary reductions for all qualified benefits	x
Health Reimbursement Arrangement (HRA) contributions			x
Health Savings Arrangement (HSA) contributions (employer or employee)		x
Archer Medical Savings Account (Archer MSA) contributions (employer or employee)		x
Hospital indemnity or specified illness (insured or self-funded), paid on after-tax basis		x
Hospital indemnity or specified illness (insured or self-funded), paid through salary reduction (pre-tax) or by employer	x