How are Same-Sex Marriage partner rates determined?
Same-sex marriage partner contributions for medical and/or dental premiums are deducted from your paycheck monthly on a post-tax basis. The net payroll deduction is the same as it would be for a spouse, however federal requirements make it a bit more complicated.
In accordance with section 152 of the Internal Revenue Code, a same-sex marriage partner is not an eligible dependent, therefore the premium you pay is not treated the same as the two-person or family coverage.
Faculty and staff are charged the full cost rate for single medical and/or dental premiums for their same-sex marriage partner while a subsidy from Yale is added to gross earnings to reduce our regular rates for two-person or family coverage.
Here's an example:
- Same-sex marriage full cost is $100, less same-sex marriage subsidy $60 = Employee cost $40.
- Your next cost is still $40 but you have $60 in income and a $100 deduction.
- Deduction for same-sex marriage medical and/or dental are after-tax and are not considered tax deductible under IRS regulations
- The Yale subsidy is also fully taxable.
For additional information see Yale University Civil Union and Same-Sex Marriage Policy.
