Pre-Tax vs Post Tax Deferrals

[thepensionmaven]

Most if not all W2s we have received net deferrals from Box 5.  We know pre-tax elective deferrals are added back to Box 5 on W2, such that gross is used for determination of any employer contribution.

Since post tax are already included in gross income (usually Box 1 on W2) of mixed opinion of others, do not increase gross by any Roth deferrals?

[Luke Bailey]

thepensionmaven, what do you mean by "net deferrals from Box 5?" Elective deferrals (Roth and pre-tax), as well as after-tax employee contributions, are included in Medicare wages. Box 5 is just like Box 3, but does not cut off at OASDI wage base.