Reminder: Form W-2 Cost of Coverage Reporting

January 7, 2020

Large employers must report the cost of group health coverage provided to employees on the Form W-2. The requirement applies to employers that filed 250 or more Forms W-2 in 2018. Employer aggregation rules do not apply for this purpose. In other words, the number of Forms W-2 is calculated separately without consideration of controlled groups. Indian tribal governments, churches with self-funded plans, and employers contributing to a multiemployer plan are exempt from the Form W-2 reporting requirement.