As an employer, do I need to include the cost of the healthcare…

As an employer, do I need to include the cost of the healthcare I provide to my employees on their W-2?

It depends. Although the Affordable Care Act (ACA) originally required all employers to report the cost of the health care provided to their employees, there is an exception in 2013 for employers who issue less than 250 W-2’s. So if you employed less than 250 employees in 2013 you are not required to report it. If you employed more than 250 employees, then you do need to report it.