Code DD is for employer sponsored health care and has nothing to do with employee premiums.
W-2 instructions:
"Code DD—Cost of employer-sponsored health coverage.
Use this code to report the cost of employer-sponsored health coverage. The amount reported with code DD is not taxable. Additional reporting guidance, including information about the transitional reporting rules that apply, is available on the Affordable Care Act Tax Provisions page of IRS.gov. "
This reports how much the employer spent for health care and cannot be negative. (A negative number would say that the employer got paid for providing employee health care rether than paying for it - which would be nonsensical.)
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
