Who Has To Report
Most employers (except Federally recognized Indian tribes and tribally chartered corporations wholly owned by Federally recognized Indian tribes) are required to report the aggregate cost of employer-sponsored health care coverage on W-2 Forms beginning with the 2012 calendar year (W-2s required to be provided no later than January 2013).
Small employers, defined as those who file fewer than 250 Form W-2s for the previous calendar year, are exempt from the new reporting requirement until further notice.
Reporting is not required for individuals for whom a Form W-2 is not issued (such as retirees or independent contractors with no wages). Also, if an employee loses coverage during a calendar year and elects COBRA, an employer is not required to report the cost of the employee's COBRA coverage.