Governor Chris Christie • Lt.Governor Kim Guadagno  
The Official Web Site For The State of New Jersey - Department of Treasury
Global Navigation
FAQs Departments/ Agencies Services A to Z NJ Home Page
Disclaimer
Twitter YouTube Facebook
Pensions and Benefits
CIVIL UNIONS

BENEFITS UNDER THE PENSION SYSTEMS, THE STATE HEALTH BENEFITS PROGRAM,
OR THE SCHOOL EMPLOYEES' HEALTH BENEFITS PROGRAM


Chapter 103, P.L. 2006, the Civil Union Law, establishes civil unions for same-sex couples in the State of New Jersey. The law also extends public pension, State Health Benefits Program (SHBP), and School Employees' Health Benefits Program (SEHBP) benefits to same-sex civil union partners of State employees, Local Government and Educational employees, and retirees of these employers in the same manner as those benefits are available to an employee's or retiree's spouse. This law became effective on February 19, 2007.

GENERAL INFORMATION
bullet Fact Sheet #75, Civil Unions Adobe PDF (38K)
bullet Certifying Officer Letter for Employers — with links to forms
bullet Civil Union Certifications accepted from jurisdictions other than New Jersey
bullet Civil Unions and Federal Income Tax
Department of Health and Senior Services
bullet DHSS Civil Union Web site

Effect on Domestic Partnerships — While the Civil Union Law created a new status for same-sex couples within the State of New Jersey, the law is not intended to replace or terminate existing same-sex domestic partnership relationships established under the Domestic Partnership Act (Chapter 246, P.L. 2003).


TAXATION OF CIVIL UNION PARTNER BENEFITS

The Federal Government and the Internal Revenue Service (IRS) do not recognize a civil union partner as a dependent for tax purposes. Therefore, your employer may have to treat a civil union partner's health benefit as a taxable fringe benefit and withhold federal income, Social Security, and Medicare taxes on the value of the premiums paid.

If a civil union partner can meet the Internal Revenue Service's definition of a dependent for tax purposes (Section 152 of the Internal Revenue Code), the employer/Division does not have to treat the civil union partner coverage as a taxable benefit. The requirements for dependent status are not easily met and are strictly enforced by the IRS. See Internal Revenue Service Publication 503 - Child and Dependent Care Expenses, for additional information on dependent status for federal tax purposes.

The forms below can be used to verify the federal "tax dependent" status of civil union partners with your employer or the Division of Pensions and Benefits.

Tax Dependent Certification Forms
bullet Employee Tax Certification for Civil Union Partner or Domestic Partner Benefit Adobe PDF (12K)
bullet Retiree Tax Certification for Civil Union Partner or Domestic Partner Benefit Adobe PDF (12K)
 
spacer

Pensions and Benefits: Home | Employer Manual | Health Benefits | Forms and Publications | Counseling Appointments
Treasury: Home | ServicesPeopleBusinesses | Divisions/AgenciesFormsContact Us
Statewide:
NJ Home | Services A to Z | Departments/Agencies | FAQs
Copyright © State of New Jersey, 1996 -
This site is maintained by the Division of Pensions and Benefits.
 

Reports Accessibility Statement Legal Statement Privacy Notice Contact Us Open Public Records Act Proposed Rules and Amendments Comment or Petition for new Rule Division/Ageny Statutes and Rules Electronic Notification Twitter YouTube Facebook