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
	Fact Sheet #75, Civil Unions Adobe PDF (38K)
	Certifying Officer Letter for Employers — with links to forms
	Civil Union Certifications accepted from jurisdictions other than New Jersey
	Civil Unions and Federal Income Tax
Department of Health and Senior Services
	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. The charts and forms below show the taxable value of civil union partner health benefits coverage,
and provide additional forms and publications that address the federal "tax dependent" status of civil union partners.

Civil Union Partner Imputed Taxable Income Charts for Plan Year 2011
	State Biweekly Employees Adobe PDF (13K)
	State Monthly Employees Adobe PDF (13K)
	State Retiree Group Adobe PDF (8K)
	Local Government Retiree Group Adobe PDF (12K)
	Local Education Retiree Group Adobe PDF (12K)
	Chapter 330 Law Enforcement (Local Gov) Adobe PDF (12K)
	Chapter 330 Law Enforcement (Local Ed) Adobe PDF (12K)
Civil Union Partner Imputed Taxable Income Charts for Plan Year 2010
	State Biweekly Employees Adobe PDF (13K)
	State Monthly Employees Adobe PDF (13K)
	State Retiree Group Adobe PDF (8K)
	Local Government Retiree Group Adobe PDF (12K)
	Local Education Retiree Group Adobe PDF (12K)
	Chapter 330 Law Enforcement (Local Gov) Adobe PDF (12K)
	Chapter 330 Law Enforcement (Local Ed) Adobe PDF (12K)
Tax Dependent Certification Forms
	Employee Tax Certification for Civil Union Partner or Domestic Partner Benefit Adobe PDF (12K)
	Retiree Tax Certification for Civil Union Partner or Domestic Partner Benefit Adobe PDF (12K)