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Yes, if the children of your civil union/same-sex domestic partner are single, under the age of 26. You will have to file the requested supporting documentation to add your civil union/same-sex domestic partner’s children to your coverage, in addition to the State Health Benefits Program Medical Application and/or the State Health Benefits Program Dental Application.
Tax$ave is a federally taxable benefit. Therefore, you cannot use pre-tax dollars to pay for civil union/same-sex domestic partner benefits. You will still be able to use pre-tax dollars to pay for the cost of coverage that does not include your civil union/same-sex domestic partner.
Within 60 days of the date of the Civil Union Certificate or Domestic Partner Certificate, or a valid certification from another jurisdiction that recognizes same-sex civil unions or domestic partnerships, complete a State Health Benefits Program Medical Application and the State Health Benefits Program Dental Application and mail the completed applications, along with a copy of the Certificate and requested supporting documentation, to:
University Human Resources-Benefits Enrollment
ASB II, Cook Campus
Coverage will be effective as of the date of the Certificate. You may also add your civil union/same-sex domestic partner to your coverage during the regular open enrollment period, which is every October for an effective date of the following January
The imputed income is the full premium for Single coverage. There is no reduction based on the 1.5% contribution for health/prescription premiums.
Due to the implementation of the Civil Union Act, the Domestic Partnership Act has been amended such that the State of New Jersey will only allow new domestic partnership registrations to individuals age 62 or older.
No. You may continue to have the rights afforded to domestic partners under the Domestic Partnership Act. More information is available through the Division of Pensions and Benefits website.
You should check with your state’s tax agency to determine if the civil union/same-sex domestic partner benefit will be subject to state taxes.
The civil union/same-sex domestic partnership benefit is not subject to state income tax, only federal taxes as detailed above.
Civil unions formed in the states of Connecticut and Vermont, and same-sex marriages performed in Massachusetts, Belgium, Canada, the Netherlands, South Africa, and Spain will be recognized by the State of New Jersey. Domestic partnerships formed in California will also be recognized by the State of New Jersey. Contact the Division of Pensions and Benefits for same-sex relationship requirements in jurisdictions other than those listed.
For ABP, PERS, and PFRS members, the Civil Union Act adds a same-sex civil union partner to the definition of spouse, widow, widower, and eligible same-sex domestic partner. For PERS members, a civil union partner qualifies for survivor benefits in the same manner as a spouse. For PFRS members, the statutory survivor's benefit, provided upon the death of the employee or retiree, can be paid to a surviving civil union partner in the same manner as is done for a surviving spouse or eligible same-sex domestic partner.
A list of requirements, application form, and registration instructions are available on the New Jersey Department of Health and Senior Services website.
Forms and other resources are available on the Division of Pensions and Benefits website or by calling UHR at 848-932-3990.
The federal tax code does not automatically recognize a civil union/same-sex domestic partner as a dependent for tax purposes. Therefore, Rutgers must treat the civil union/same-sex domestic partner benefit premiums as taxable to you and withhold federal income, Social Security, and Medicare taxes on its value. If you believe that your civil union/same-sex domestic partner meets the federal tax code criteria for a dependent, you can provide a certification to Payroll Services by using the Employee Tax Certification – Civil Union/Domestic Partner Benefit form. For current and previous year's imputed income charts, visit the Division of Pensions and Benefits website.
Yes. Benefits for your civil union/same-sex domestic partner will be subject to federal income, Social Security, and Medicare taxes. You should expect to have to pay these taxes based on the imputed income for the civil union/same-sex domestic partner’s coverage.
Yes. The State Health Benefits Program considers a civil union/same-sex domestic partner and dependent children as eligible dependents for COBRA coverage.