Effective 1/1/95, unmarried PS&T employees may cover same- or opposite-sex partners with whom they reside and have a committed, long-term relationship of mutual support and financial interdependence. The child(ren) of a domestic partner who reside permanently with the employee and partner may also be eligible for coverage.
Persons who live together for economic reasons, but who have not made a commitment to an exclusive, enduring domestic partnership, will not be considered to be domestic partners for the purposes of enrollment in New York state benefit programs. Additional details about eligibility requirements are included with enrollment applications.
Enrollment applications can be obtained from the employee's Health Benefits Administrator (HBA), who is usually located in the agency or facility personnel office. Once enrolled, a domestic partner is eligible for health, prescription drug, dental and vision care coverage as the employee's covered dependent.
Because the IRS does not generally permit domestic partners to be named as dependents, the amount paid by the employer for a partner's coverage is treated as income for federal tax purposes. This "imputed income" will be added to the employee's salary and reported as income in addition, payment of premiums for a domestic partner's coverage cannot be paid with pre-tax dollars through the Pre-Tax Contribution Program. It is recommended that employees direct questions about income tax implications to a qualified tax advisor.