Starting as early as 2011, employees will have to calculate and report aggregate health costs on the W-2s of their employees. This will allow the federal government to track plans to see if they rise to the penalty level on the so-called “Cadillac plans.” That means plans that cost more than $27,500 per family plan when the 40% surcharge takes effect in 2018. (For comparison sake, Serigraph is running about $8,410 this year. One consulting firm puts the national average at nearly $15,000.) This is just one layer of the red tape added by the new national law.