Health care reform requires employers to report the cost of group health plan coverage on employees’ Forms W-2. The attached Legislative Brief explains the W-2 reporting requirement, including its application to small and large employers.
The Form W-2 reporting requirement is currently optional for small employers… an employer is considered a small employer if it had to file fewer than 250 W-2 forms for the prior calendar year.
Please contact your Stellar representative with further questions regarding this information.
