Code W in Box 12 indicates employer contributions (including amounts the employee elected to contribute using a Section 125 cafeteria plan) to your health savings account (HSA). Flexible Spending Account (FSA) contributions are not reported in Box 12. They are not included in your taxable wages on your W-2, and you do not enter them on your tax return. They may appear in Box 14 of your W-2, but that is for informational purposes only.