Get access to the exclusive HR Resources you need to succeed in 2018!
SHRM board member David Windley discusses how unconscious bias can derail workplace diversity efforts.
Is your employee handbook keeping up with the changing world of work? With SHRM's Employee Handbook Builder get peace of mind that your handbook is up-to-date.
Build competencies, establish credibility and advance your career—while earning PDCs—at SHRM Seminars in 12 cities across the U.S. this spring.
#SHRM18 will expand your perspective – on your organization, on your career, and on the way you approach HR. Join us in Chicago June 17-20, 2018
Members may download one copy of our sample forms and templates for your personal use within your organization. Please note that all such forms and policies should be reviewed by your legal counsel for compliance with applicable law, and should be modified to suit your organization’s culture, industry, and practices. Neither members nor non-members may reproduce such samples in any other way (e.g., to republish in a book or use for a commercial purpose) without SHRM’s permission. To request permission for specific items, click on the “reuse permissions” button on the page where you find the item.
Because an employee with a domestic partner is taxed on the value of employer-provided coverage and must pay the employee’s premiums on an after-tax basis, the employee ends up paying significantly more for coverage than an employee covering a spouse. Employers that recognize this disparity and want to provide equal benefits often address this issue by “grossing-up” the income of the employees covering their domestic partners by the amount that the employees must pay in taxes for the domestic partners’ coverage.
Employers that opt to gross-up employees’ salaries should keep in mind that since the employees must pay tax on the gross-up, the amount of the gross-up should include both the amount of the tax that an employee would pay for the domestic partner’s coverage and the amount of the tax that the employee would pay on the gross-up itself.
Smarter Domestic Partner Benefits (HR Magazine)
You have successfully saved this page as a bookmark.
Please confirm that you want to proceed with deleting bookmark.
You have successfully removed bookmark.
Please log in as a SHRM member before saving bookmarks.
Please sign in as a SHRM member before saving bookmarks.
Please purchase a SHRM membership before saving bookmarks.
An error has occurred
Recommended for you
Become a SHRM Member
SHRM’s HR Vendor Directory contains over 3,200 companies