The “Affordable Care Act of 2010” requires employers to
report the cost of coverage under an employer-sponsored group health plan on
the employee's W-2 for 2012.
The IRS is easing this requirement for small companies.
Employers issuing fewer than 250 W-2s will not need to include the cost of
health care on W-2s for 2012. For these employers, the 2012 reporting is
optional. And such reporting will not apply for future years until the IRS
publishes guidance giving at least six months of advance notice of any change
in the filing requirement.
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