---
title: "New W-2 Reporting"
description: "By January 31, 2013, most employers had to include the value of their health care coverage in Box 12 of the W2.  Cobra reporting should include the actual cost, not including 2% premium charges.  Belo..."
url: https://www.dashrconsulting.com/new-w-2-reporting/
date: 2013-03-11
modified: 2013-04-01
author: "Dr. Di Ann Sanchez"
image: https://www.dashrconsulting.com/wp-content/uploads/2013/03/w2-form-with-pen.jpg
categories: ["HR Legislative Updates"]
type: post
lang: en
---

# New W-2 Reporting

By January 31, 2013, most employers had to include the value of their health care coverage in Box 12 of the W2.  Cobra reporting should include the actual cost, not including 2% premium charges. 

Below is a quick reference guide for employers:

| **Form W-2, Box 12, Cod DD** |
| --- |
|  ** Coverage Type:** | **Report** | **Do Not** **Report** | **Optional** |
| Major Medical |  x |   |   |
|  Dental or vision plan not integrated into another medical or health plan |   |   |  x |
|  Dental or vision plan which gives the choice of declining or electing and paying an additional premium |   |   |  x |
|  Health Flexible Spending Arrangement (FSA) funded solely by salary-reduction amounts |   |  x |   |
|  Health FSA value for the plan year in excess of employee’s cafeteria plan salary reductions for all qualified benefits |  x |   |   |
|  Health Reimbursement Arrangement (HRA) contributions |   |   |  x |
|  Health Savings Arrangement (HSA) contributions (employer or employee) |   |  x |   |
|  Archer Medical Savings Account (Archer MSA) contributions (employer or employee) |   |  x |   |
|  Hospital indemnity or specified illness (insured or self-funded), paid on after-tax basis |   |  x |   |
|  Hospital indemnity or specified illness (insured or self-funded), paid through salary reduction (pre-tax) or by employer |  x |   |   |

*Reference: HR Daily & SHRM.org*