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Payroll Legal Alert November 2017 www.PayrollLegalAlert.com Health Benefit Reporting on 2017 Forms W-2 Coverage type Reportable on Form W-2 Major medical Mandatory reporting Dental/vision plan not integrated into another medical or health plan Optional reporting Dental/vision plan that employees may decline or elect; separate premium charged Optional reporting Health FSA funded solely by employees’ pretax contributions Not reportable Health FSA value for the plan year in excess of employees’ cafeteria plan pretax contributions for all qualified benefits Mandatory reporting Health reimbursement arrangement (HRA) contributions Optional reporting Contributions into qualified small employer health reimbursement accounts (QSEHRA) Report with Code FF instead Employer and employee contributions into health savings accounts (HSA) Report with Code W instead Employer and employee contributions into Archer medical savings accounts (Archer MSA) Report with Code R instead Insured or self-insured hospital indemnity or specified illness, paid through employees’ pretax contributions or by employers Mandatory reporting Employee assistance plans (EAPs), on-site medical clinics and wellness programs providing applicable employer-sponsored health coverage Mandatory reporting if employer charges a COBRA premium; optional reporting if no COBRA premium is charged Self-insured health plans not subject to federal COBRA Optional reporting Accident or disability income Not reportable Long-term care Not reportable Liability insurance Not reportable Supplemental liability insurance Not reportable Workers’ compensation Not reportable Automobile medical payment insurance Not reportable Credit-only insurance Not reportable Excess reimbursements made to highly compensated individual, which are included in gross income under self-insured plans Not reportable Payments/reimbursements of health insurance premiums for 2% shareholder-employee, which are included in gross income Not reportable Forms W-2 provided to terminating employees who request early W-2s Not reportable Reporting for retirees who receive health benefits but have no other reportable income Not reportable

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Page 1: Health Benefit Reporting on 2017 Forms W-2 · PDF fileHealth Benefit Reporting on 2017 Forms W-2 Coverage type Reportable on Form W-2 Major medical Mandatory reporting Dental/vision

Payroll Legal Alert

November 2017 www.PayrollLegalAlert.com

Health Benefit Reporting on 2017 Forms W-2

Coverage type Reportable on Form W-2

Major medical Mandatory reporting

Dental/vision plan not integrated into another medical or health plan Optional reporting

Dental/vision plan that employees may decline or elect; separate premium charged Optional reporting

Health FSA funded solely by employees’ pretax contributions Not reportable

Health FSA value for the plan year in excess of employees’ cafeteria plan pretax contributions for all qualified benefits

Mandatory reporting

Health reimbursement arrangement (HRA) contributions Optional reporting

Contributions into qualified small employer health reimbursement accounts (QSEHRA) Report with Code FF instead

Employer and employee contributions into health savings accounts (HSA) Report with Code W instead

Employer and employee contributions into Archer medical savings accounts (Archer MSA) Report with Code R instead

Insured or self-insured hospital indemnity or specified illness, paid through employees’ pretax contributions or by employers

Mandatory reporting

Employee assistance plans (EAPs), on-site medical clinics and wellness programs providing applicable employer-sponsored health coverage

Mandatory reporting if employer charges a COBRA premium; optional reporting if no COBRA premium is charged

Self-insured health plans not subject to federal COBRA Optional reporting

Accident or disability income Not reportable

Long-term care Not reportable

Liability insurance Not reportable

Supplemental liability insurance Not reportable

Workers’ compensation Not reportable

Automobile medical payment insurance Not reportable

Credit-only insurance Not reportable

Excess reimbursements made to highly compensated individual, which are included in gross income under self-insured plans

Not reportable

Payments/reimbursements of health insurance premiums for 2% shareholder-employee, which are included in gross income

Not reportable

Forms W-2 provided to terminating employees who request early W-2s Not reportable

Reporting for retirees who receive health benefits but have no other reportable income Not reportable

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Reporting and Disclosure Guide for Employee Benefit PlansThis Reporting and Disclosure Guide for Employee Benefit Plans has been prepared by the U.S. Department of Laborís Employee

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