how to add on W-2 box 12 health insurance paid by employees who did not receive a paycheck for the period

Hi there, @CMW911. 

Thanks for taking the time to reach out to the QuickBooks Community for support and sharing your concerns. 

At this time, we can not issue a W2 form without having paycheck history for your employee. I recommend reaching out to your accountant for further advice on how you can issue that your employee has paid for insurance but has not received a paycheck. If you don't have an accountant, don't sweat. You can find one here in our Resource Center.

Please let me know if you have any questions or concerns. I'm always around to lend a hand. Take care!