What group health plan costs have to be included when determining the cost of group health plan coverage?

Author: Gloria Ju

Group health plan costs that must be included in the calculation of the cost of group health plan coverage include:

  1. Employer contributions to health savings accounts and health reimbursement arrangements; and
  2. Employer and employee contributions to:
    • Medical and prescription drug plans;
    • Dental and vision plans, excluding stand-alone dental and vision plans provided under a separate policy; and
    • Health care flexible spending accounts.