Domestic Partner Benefits

Domestic Partner Benefits

The following benefits are extended to certified domestic partners of eligible faculty and staff:

  • Health insurance (medical, dental and vision)
  • Educational Benefits
  • Bereavement leave in the case of death of the domestic partner or a parent of the domestic partner
  • Dependent Life Insurance

Certification of Domestic Partnerships

A completed and notarized Affidavit of Domestic Partnership must be submitted to the Office of Human Resources, Benefits Department.  Documentation to verify that the domestic partnership meets the criteria described in the University of Pittsburgh Affidavit of Domestic Partnership will be required.  Prior to submitting the completed Affidavit of Domestic Partnership and supporting documentation, please review the below information regarding the tax implications of a domestic partnership to better understand the taxation process.

Affidavit of Domestic Partnership

Note: A domestic partnership, as defined by the University of Pittsburgh, is defined as a committed relationship between two adults of the same or opposite sex, which meet the criteria described in the University of Pittsburgh Affidavit of Domestic Partnership.  

Tax Implications of a Domestic Partnership

After-Tax Deduction

The University follows guidance of the IRS in determining taxation of benefits. The employee contribution towards the cost of adding a domestic partner will be taken on an after-tax basis.

To calculate the after-tax deduction, please see the below example. 

Example:

Electing two adult coverage under Panther Gold

(July 1, 2017 – June 30, 2018) 

Two Adult Contribution                       $263

Individual Contribution                      - $75

Total After-Tax Amount                      $188   

Imputed Income

Imputed income is the estimated value of the employer’s financial contribution towards health insurance coverage for domestic partners and must be reported as taxable wages earned. This tax penalty, depending on the individual and the estimated value of the health benefit, can be large. You are advised to consult with your own tax counsel to better understand the taxation prior to electing the benefit coverage for your individual circumstance. 

To calculate the imputed income for the difference in adding a domestic partner, please see the below example.

Example: 

Electing two adult coverage under Panther Gold

(July 1, 2017 – June 30, 2018) 

Two Adult University Contribution        $1,033

Individual University Contribution     -  $443

Total Imputed Income Amount            $590

Please review the below sample pay statement that reflects how this taxation will apply.

sample paystub