There is no employer contribution for anything. I have a bunch of 1099-Misc and all have a figure in box 7 on all of them. We have no W-2s. My wife receives a pension - but no medical compensation of any kind. Both of us have social security and Medicare and we pay for supplemental "Senior Advantage" health insurance. Turbo Tax is currently doing the 7.5%+ thing for a medical deduction.