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ARTICLE · 25 JULY 2011

Employer-Sponsored Health Coverage: W-2 Reporting

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On March 29, 2011, the Internal Revenue Service (IRS) issued Notice 2011-28 which provides interim guidance on informational reporting to employees on the cost of employer-sponsored group health coverage.

United StatesEmployment and HR
Davis+Gilbert LLP
Davis+Gilbert LLP
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On March 29, 2011, the Internal Revenue Service (IRS) issued Notice 2011-28 which provides interim guidance on informational reporting to employees on the cost of employer-sponsored group health coverage.

According to the Patient Protection and Affordable Care Act (PPA CA), employers must report the "aggregate cost" of "applicable employer-sponsored coverage" on an employee's W-2. Although the PPA CA provided that this informational reporting would be effective with the 2011 tax year, the IRS made this requirement optional for all employers for 2011.

With the issuance of Notice 2011-28, the IRS confirms that the W-2 reporting requirement is generally required for the 2012 tax year meaning that the cost of applicable employer-sponsored group health coverage must be reported on the W-2 issued in January 2013 for the 2012 tax year. The IRS has emphasized that the purpose of the new reporting requirement is to inform employees' of the cost of their group health

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