Employment Law Resources


Nov 26 2013

IRS Provides W-2 Reporting Relief

The Patient Protection and Affordable Care Act of 2010 amended the Internal Revenue Code to require, beginning January 1, 2011, that employers report the aggregate cost of employer-provided health coverage on Forms W-2 issued to employees.  This requirement was later delayed by the IRS, in Notice 2010-69, to January 1, 2012.  On September 19, 2011, the IRS provided further relief from this reporting requirement in Notice 2011-38, which exempts employers that contribute to multiemployer plans, and delays the compliance date for employers with less than 250 employees until at least January 1, 2013.