Reporting Section 125 Plan Pre-tax Health Insurance Premiums on W-2's

[Guest PattyC]

In 2005, we started having our employees pay for a percentage of their health insurance premium. This is a Section 125 plan, and employees had option to either have it done pre-tax or after-tax. For those that selected pre-tax, iis it necessary to report this some how on their W-2. In the W-2 instructions for Box 12, Code W - is for Employer contributions to a Health Savings Account, which appears to be the closest, but ours isn't a Health Savings Account. Thanks.

[Lori Friedman]

Please see the following thread: http://benefitslink.com/boards/index.php?s...99entry126399

[oriecat]

There is no W-2 reporting requirements for pre-tax premiums. You can optionally list the amount in Box 14.