January 04, 2022
Large employers must report the cost of group health coverage provided to employees on Form W-2. The requirement applies to employers that filed 250 or more Form W-2s in 2021. Employer aggregation rules do not apply for this purpose. In other words, the number of Form W-2s is calculated separately without consideration of controlled groups. Indian tribal governments, sponsors of self-funded church plans and employers contributing to a multiemployer plan are exempt from the Form W-2 reporting requirement.