Must the employer report information on W-2s?

Starting in tax year 2012, the Affordable Care Act requires employers filing 250+ Forms W-2 for the preceding calendar year to report the aggregate reportable cost of applicable employer-sponsored health insurance coverage provided on each employee’s W-2 in box 12 using code DD. Aggregate reportable cost for this reporting requirement does not include amounts contributed to HSAs, the amount of any salary reduction election to a health Flexible Spending Account (FSA), or the cost of coverage under a Health Reimbursement Arrangement (HRA).

You should check with your tax advisor and/or payroll service as to if the transition relief still applies and if you must report this information.