Domestic Partner Benefits
Table of Contents
1. Introduction
2. History of Benefits for Same Sex Couples
3. The HR Implication of Gay Marriage
4. Eligibility Criteria for Domestic Partner Coverage
5. Cost Implications
a. Implementation Decision Points
6. Tax Treatment of Domestic Partner Coverage
7. Advantages to Offering Domestic Partnership Benefits
8. Conclusion Introduction U.S. households have seen a rapid increase due to the rise of non-married couples, both same-sex and opposite-sex. This has created a challenging environment for employers as they try to keep pace with the changing profile of the work force. A major benefit of marriage is access to health coverage through a spouse’s plan. Now that gay and lesbian couples can legally marry in most states, it seems natural to assume that they have the same access to health insurance as other married couples. Yet, the law in this area is still evolving, and there are many questions for which there are no clear answers.
Great efforts have been made to establish employee benefit policies that do not discriminate against current employees or applicants based on age, race, marital status, sexual orientation, disability, national origin or religion. In order to maintain equality and equity in monetary and non-monetary benefits, it is necessary for employers to reconsider how indirect compensation is distributed to non-traditional households. An example of a non-traditional household would be domestic partnerships. At the center of this issue is employers need to remain competitive in attracting and retaining qualified talent. Does the employer have an ethical obligation to provide benefits to same-sex partners?
History of Benefits for Same-Sex Couples Employee benefit programs have existed for quite some time now. According to the Employee Benefit Research Institute, the first recorded employee benefits included the Plymouth Colony settlers’ military retirement plan in 1636; Gallatin Glassworks’
1. Introduction
2. History of Benefits for Same Sex Couples
3. The HR Implication of Gay Marriage
4. Eligibility Criteria for Domestic Partner Coverage
5. Cost Implications
a. Implementation Decision Points
6. Tax Treatment of Domestic Partner Coverage
7. Advantages to Offering Domestic Partnership Benefits
8. Conclusion Introduction U.S. households have seen a rapid increase due to the rise of non-married couples, both same-sex and opposite-sex. This has created a challenging environment for employers as they try to keep pace with the changing profile of the work force. A major benefit of marriage is access to health coverage through a spouse’s plan. Now that gay and lesbian couples can legally marry in most states, it seems natural to assume that they have the same access to health insurance as other married couples. Yet, the law in this area is still evolving, and there are many questions for which there are no clear answers.
Great efforts have been made to establish employee benefit policies that do not discriminate against current employees or applicants based on age, race, marital status, sexual orientation, disability, national origin or religion. In order to maintain equality and equity in monetary and non-monetary benefits, it is necessary for employers to reconsider how indirect compensation is distributed to non-traditional households. An example of a non-traditional household would be domestic partnerships. At the center of this issue is employers need to remain competitive in attracting and retaining qualified talent. Does the employer have an ethical obligation to provide benefits to same-sex partners?
History of Benefits for Same-Sex Couples Employee benefit programs have existed for quite some time now. According to the Employee Benefit Research Institute, the first recorded employee benefits included the Plymouth Colony settlers’ military retirement plan in 1636; Gallatin Glassworks’
Bibliography: The U.S. Bureau of Labor Statistics’ National Compensation Survey: Glossary of Employee Benefit Terms has an exhaustive list of employee benefits at http://www.bls.gov/ncs/ebs/glossary20082009.htm – other Willetts, Marion C. Family Relations. Apr2011, Vol. 60 Issue 2, p135-149. 15p. DOI: 10.1111/j.1741-3729.2010.00638.x Yang, S. (2009, September 10). A Chronology of Federal Income Tax Policy: 1947-2009. CAEPR Working Paper No. 2007-021.