If a small employer doesn offer group health insurance but pays accident insurance, does that premium need to be reported on the Form W-2?
Plans in which coverage costs can be reported on Form W-2 include medical, prescription, executive physicals, on-site clinics (if they provide more than de minimis care), Medicare supplemental policies, and employee assistance programs. The cost of coverage of stand-alone dental and vision plans and specific disease or hospital/fixed indemnity plans is excluded from the reporting requirement.
