Cafeteria Plan Contribution Pay Codes
Cafeteria plan contributions are considered exempt from FUTA tax. For more information for the current tax year, see IRS Publication 15-B (http://www.irs.gov/pub/irs-pdf/p15b.pdf). SUTA Tax requirements vary depending on the state.
|
Code Name |
Description |
Additional Information |
W-2 Box |
|---|---|---|---|
|
Cafeteria Contrib. -FSA: Adoption Assist. |
Employee contribution to a pre-tax adoption assistance plan |
A pre-tax payroll deduction for the employee's contribution to his or her employer's cafeteria plan for Adoption Assistance savings account. |
box 12, Code T |
|
Cafeteria Contrib. -FSA Dependent Care |
Employee contribution to a pre-tax dependent care plan |
A pre-tax payroll deduction for the employee's contribution to his or her employer's cafeteria plan for Dependent Care. |
box 10 |
|
Cafeteria Contrib.-FSA: Health Care |
|
A pre-tax payroll deduction for the employee's contribution to their employer's cafeteria plan for Health Care FSA. |
box 14 |
|
Cafeteria Contrib. -POP |
Employee contribution to a pre-tax premium-only cafeteria plan |
A pre-tax payroll deduction for the employee's contribution to his or her employer's cafeteria premium-only plan to pay insurance premiums. |
— |
|
Cafeteria Contribution-Medical Care Premiums |
Employees contribution to a pre-tax medical care plan |
A pre-tax payroll deduction for the employee's contribution to his or her employer's cafeteria plan for medical care. |
— |
|
Cafeteria Contribution -HSA |
|
Employee contribution to a Health Savings Account (HSA) through a Cafeteria Plan |
box 12 Code W |