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    The Upper New York Conference of The United Methodist Church


    Reporting Health Insurance Premiums on W2 Forms

    Section 6051 of the Affordable Care Act (ACA) requires employers to report annually all wages and wage-related information on employees’ Form W-2, including the aggregate cost of employer-sponsored health care coverage for employees. Section 6051 was enacted to give employees a transparent view of the value (i.e., the employer’s cost) of employer-sponsored health care coverage that is provided on a pre-tax basis.

    Church employers are temporarily exempt from Section 6051 reporting. However, churches should be aware that the earliest that they could be required to begin reporting the value of employees’ health coverage on Forms W2 is January 2015 (for the 2014 tax year). The IRS will issue advanced notice of the end of this exemption when it is finalized. Churches will be notified when this requirement goes into effect, at which time the Benefits Office will help in providing churches with the health insurance premium value to list on employee’s Form W2.

    Click here for additional information on Section 6051.
    Click here for general information on Health Care Reform.

    With more than 134,000 members, the Upper New York Annual (Regional) Conference of The United Methodist Church comprises 865 local churches and 85 new faith communities in 12 districts, covering 48,000 square miles in 49 of the 62 counties in New York state. Our mission is to “live the Gospel of Jesus Christ and to be God’s love with our neighbors in all places."