I have taught payroll and done payroll for lots of companies. You might not be surprised at how employees have no idea what is what and they cannot even describe their employment financial terms between them and their employer. Him stating it is not on his W2, doesn't give me much comfort, unless you can examine, for instance, a Paystub to see deduction details. Because the W2 doesn't show you how the benefits are managed. The final paystub for 2020 is where I would start looking.