I have recently gained a client that reimburses one of their employees for the cost of the employee's family health insurance premium (value is less than $2,500/yr).  It's not a QSEHRA.   This is my first client I've handled with this arrangement.

It doesn't appear that this arrangement meets any of the codes for reporting in Box 12 of the W-2.   So am I correct that this is just part of gross wages reported in Box 1 and not listed separately elsewhere on the W-2?