The election season is in full swing, and like every potential presidential candidate, President Obama and his administration's policies are under scrutiny. Given today's uncertain economy, Obama's employer policies are especially facing criticism. While some employer policies may pose some challenges, others offer positive benefits, such as the new W-2 reporting requirement for health care, says Sheryl Kovach, president and CEO of Kandor Group, a human resources consulting firm in Houston.

As part of the new W-2 reporting requirement under the Patient Protection and Affordable Care Act, employers must report the total cost for all employer-sponsored health care plans, and this is beneficial to employers and employees alike, Kovach says. Employees typically value salary as the biggest job benefit, but by showing employees how much their health care truly costs, it gives them a better insight into their job perks outside of pay.

"This definitely has a lot of positive aspects to it because it does help bring awareness to employees on the noncash compensation they're getting for health insurance," Kovach says. "A lot of times employees don't realize the noncash compensation they're getting from their benefits, but by disclosing and reporting that value on employees' W-2 statements, there's greater awareness and transparency."