1. Give employees a statement showing how much the employer paid along with their full year comp and other benefits
2. Detach health insurance from employers
3. Create price transparency for services
Box 12, code DD on your W-2 reports "the cost of coverage under an employer-sponsored group health plan" as required by the ACA [1] (includes the premiums you paid, but you can subtract those out).
[1] https://www.irs.gov/affordable-care-act/form-w-2-reporting-o...