Thank for you response qbteachmt. Yes I realize it is for 2% vs 5% that was just a typo on my part.

The payroll withholding is pre-tax so the amount of payroll withholding to cover a portion of the insurance cost is excluded from income. The employer paid the gross premium of $15K to the insurance company for the insurance coverage for the shareholder and the employee through payroll deduction reimbursed the company for $6K.

If I understand your response and the link, I will only add to the W-2 compensation the amount of $9K to the W-2 for SCorp Medical as the $6K was already pretax and reduced the employees Box 1 wages. 

Am I understanding your response correctly. I do not have any other companies that have this situation so I want to ensure I am handling correctly on the W-2. Thanks for your assistance.