For most small employers, this won't apply until 2013 at the soonest. The IRA has released more details about the disclosure requirements of health insurance premiums on employees W-2's. In 2011 (the W2 you will receive in a few weeks) the disclosure is optional as they transition in the requirement. Next year the disclosure is required if you employ more than 250 employees. After 2013 it is uncertain whether the 250 employee limit will still exempt smaller employers or not, so we will wait for further clarification. The notice also answers questions about what type of costs should be reported, and what to do if employees pay for a portion of the cost through paycheck withholding.
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