Federal Vision Plan Box 16 Higher Than Box 1 On W-2?

Box 16 higher than Box 1 on W-2? - federal vision plan

§ 16 (wages, NJ) is larger than Box) 1 (wages, the federal government. I am a resident of New Jersey (and works in Pennsylvania). My employer says that encompasses the area 16 Pre-tax deductions for medical, dental and vision (Award of mine employees) paid during the federal No I do not include federal, NJ, but really see this deduction as taxable income? I could not verify it online.

Thank you in advance for your help.