COBRA and W-2 Reporting

Reference Number: MTAS-1546
Tennessee Code Annotated
Reviewed Date: February 15, 2019
Print This PagePrint This PageSend by EmailSend by EmailPDF versionPDF version

Health care reform also has a provision that requires employers to report the cost of group health plan coverage on each employee’s W-2 form each year. Cost is generally to be determined by taking the COBRA premium and subtracting the two percent administrative fee (if applicable). The Department of Labor notes that health care reform did not (1) eliminate or change the COBRA rules; (2) extend the COBRA time periods; or (3) extend the premium subsidy law.


Have Questions?

Search Our Site

Use our comprehensive search tool to find out more information about your topic.