Human Resource Services
Domestic Partner
Tutorial on Domestic Partner Health Insurance
Eligibility for the Plan
All benefits-eligible faculty and staff are eligible for domestic partner health insurance. It is available to both same- and opposite-sex partners as well as children of the employee and partner as long as the required criteria outlined on the affidavit is satisfied.
Plan Design
The plan is sponsored through AvMed and is an HMO plan design. Coverage, however, is available outside the local AvMed network, but plan benefits are less generous for services provided outside of the local network.
Details regarding plan provision and the benefits covered under the plan are outlined in the following links.
Monthly Premiums and Tax Implications
The 2006 employee and employer premiums for domestic partner health insurance are listed below. An employee and partner are considered to be “family” coverage for purposes of premiums due.
Employee $180.00
Employer $890.36
The employee portion of the premium for domestic partner health insurance is eligible for a pre-tax deduction under IRS guidelines. However, premiums for the domestic partner are not eligible for pre-tax deduction. Employees who elect domestic partner coverage will have $50.00 withheld each month on a pre-tax basis and the remaining family premium, $130.00 ($180.00 minus $50.00), withheld on an after-tax basis. Actual paycheck deductions will be on a biweekly basis.
In addition, the IRS requires that the value of the employer portion of the benefit paid on behalf of the domestic partner be considered taxable wages to the employee. On a monthly basis, the university will pay total premiums of $890.36. The portion of this premium paid on behalf of the domestic partner is $466.75. This amount will be considered taxable income to the employee.