125 year-end deduction from payroll for next year's premium

[LMathey]

I had a question from an employer as to whether they can deduct the January 1, 2016 premium from the employees final December 2015 paycheck. Does this in any way violate the provisions of Section 125?

[Stringbean]

Don't see a problem

Essentially the employer wants to recover the employee's share in advance of the next month's billing, and that should not be a problem. Nothing in your situation would distort the employee's W-2 unless other facts are present about which you may not have told us.