​For the 9.5% affordability test, use the Box 1 total on the individual’s W-2, but does that Box 1 include FSA contributions made by the employee?

Insurance Affordability Test

Box 1 reports total taxable wages for federal income tax purposes. This figure includes wages, salary, tips reported, bonuses and other taxable compensation. Any taxable fringe benefits (such as group term life insurance) are also included in Box 1 wages. Generally, the amount shown in Box 1 is equal to the amount shown in Box 3 (Medicare wages) minus any 401k contributions (shown in Box 12 code "D") and any pre-tax insurance premiums shown in Box 14 (usually labeled "Health Insurance" or "Section 125 Cafeteria Plans" or similar phrases). The key term for Box 1 is taxable wages. FSA amounts are pre-tax.