Employer contributions to employee health insurance must be:

Name: Employer contributions to employee health insurance must be:
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Employer contributions to employee health insurance must be reported in Box 12 using Code DD on the employee's W-2 form, to provide transparency to employees about the cost of their health care benefits. They are not included in taxable wages for state or federal income tax purposes, nor are they included in Social Security wages.

Employer Contributions to Employee Health Insurance Must Be