Where do pre-tax employee contributions need to go on Form W-2?
All employer contributions to an HSA must be reported in box 12 of Form W-2 with code W. An employer’s contribution to an employee’s Health Savings Account (HSA) is not subject to income tax withholding, or social security, Medicare, or railroad retirement taxes (or FUTA tax) if it is reasonable to believe at the time of the payment that the contribution will be excludable from the employee’s income.
