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THE CITY OF NEW YORK OFFICE OF LABOR
RELATIONS HEALTH BENEFITS PROGRAM
INSTRUCTIONS FOR THE ADDITION OF DOMESTIC PARTNERS TO CITY HEALTH PLAN
COVERAGE
Pursuant to an agreement between the City of New York and the Municipal Labor Committee,
employees and retirees covered by the City Health Benefits Program were granted the right to add
their domestic partners to their City health plan coverage as of January 1, 1994. Health benefits
available to domestic partners (and their dependent children) are identical to the health benefits
offered to married spouses (and their dependent children).
Domestic Partnership Registration Pursuant to Mayoral Executive Order No. 48 (January 7,
1993)
'Domestic Partnership' is defined as: two people, both of whom are eighteen years of age or older,
York State, who have a close and committed personal relationship, who live together and have been
living together on a continuous basis, who have registered as domestic partners and have not
terminated the domestic partnership.
Persons may register through the Office of the City Clerk as domestic partners if they are residents
of the City of New York or if at least one partner is employed by the City of New York on the date of
registration. The Office of the City Clerk can be reached at (212) 669-2400 or online at
www.cityclerk.nyc.gov. No person is eligible to register as a domestic partner who at the time of
registration, or at any time during the prior six months, was registered as a member of another
domestic partnership.
Requirements for City Health Benefits Coverage
In order to cover a domestic partner on your City health benefits coverage, you must have a
Domestic Partnership Registration Certificate issued by the Office of the City Clerk and complete a
municipality or governmental authority you may use a copy of the certificate from that authority). The
procedure is outlined below:
1. Register as domestic partners with the Office of the City Clerk (or be registered
through another municipality or governmental authority).
2. Obtain a Health Benefits Application Form. The form is available on the NYC Office of Labor
Relations website at www.nyc.gov/olr and select “Health Benefits Program.”
3. Complete the Health Benefits Application. Include all requested information concerning your
domestic partner in the Spouse/Domestic Partner Information section.
4. Please submit this form and a copy of your domestic partner registration certificate
electronically (do not mail) to: https://nycemployeebenefits.leapfile.net
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If it has been more than one year since you registered as a domestic partner, you must submit a
government issued Certificate of Domestic Partnership AND Proof of Joint Ownership issued within
the last six months (with both names) such as a mortgage statement, lease agreement, utility bills,
bank statement, credit card statements and property tax statements.
If any dependent children are being added to your health plan coverage at the same time that you are
adding a domestic partner, appropriate documentation of their eligibility must also be submitted with
the application in accordance with the rules of the Health Benefits Program which are applied to all
employees as described in the New York City Summary Program Description.
Your application will be processed and an effective date will be assigned in accordance with the
rules of the Health Benefits Program which are applied to all employees as described in the New
York City Summary Program Description, available at www.nyc.gov/olr under Health Benefits.
Welfare Fund Coverage
Your domestic partner may also be eligible for benefits provided by your union or welfare fund to
members' spouses. After your domestic partner certification is approved and accepted, the Office of
Labor Relations will issue a letter to you. You can present that letter to your welfare fund to verify
the eligibility of your domestic partner for coverage.
IMPORTANT NOTES:
1) TAX CONSEQUENCES OF HEALTH BENEFITS FOR DOMESTIC PARTNERS
You should be aware that, under IRS rulings, if your domestic partner is not a 'dependent', within the
a domestic partner is treated as part of the participant's gross income for Federal tax purposes.
Consequently, unless you have indicated and provided proof to the Health Benefits Program (e.g. a
copy of a recent tax return) that your domestic partner is your dependent; the value of this benefit
must be included as income in your Federal tax return for the applicable year. State and local tax
treatment of the amount in question will vary among jurisdictions. You should consult the applicable
laws and/or a tax professional to ascertain how the amount should be treated in your case.
2) EMPLOYEES WITH DOMESTIC PARTNERS AGE 65 AND OVER
Medicare is the primary coverage for an employee’s domestic partner who becomes Medicare Eligible
at age 65. If your domestic partner is 65 or over and has not already enrolled in Medicare Parts A and
B or does not have coverage through their employer, it is essential that they enroll in Medicare to
maintain maximum coverage and avoid additional medical expenses.
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Domestic Partner Health Benefits
Frequently Asked Questions
Q. How do I enroll my domestic partner in health benefits through the City of New York?
A. For information about enrolling your domestic partner in these benefits visit the NYC Office of
Labor Relations website at www.nyc.gov/olr and select Health Benefits.
Q. How do I enroll my domestic partner in my union or welfare fund benefits (e.g. vision,
dental, etc.)?
A. After your domestic partner certification is approved and accepted the Office of Labor Relations
will issue a letter to you. You can present that letter to your welfare fund to verify that your
domestic partner is eligible for coverage. For information about welfare fund benefits and about
enrolling your domestic partner in these benefits you must contact your union or welfare fund
directly.
Q. Can I enroll my domestic partner’s child(ren) in my health benefits?
A. To enroll the child(ren) of your domestic partner they must satisfy the rules for all dependent
children of employees as stated in the Summary Program Description. To see these rules visit
the NYC Office of Labor Relations website at www.nyc.gov/olr and select Health Benefits.
Q. Is health benefits coverage for a domestic partner taxable?
A. Yes. If a domestic partner is not a 'dependent' as specified in the Internal Revenue Code then,
per IRS rules, the entire cost for coverage of a domestic partner must be treated as part of the
employee’s gross income for Federal tax purposes. Consequently, unless you have provided
proof to the Health Benefits Program (e.g. a copy of a recent tax return) that your domestic
partner is a qualified dependent the value of this benefit will be included as income in your
Federal tax return. State and local tax treatment will vary. Consult the applicable laws and/or a
tax professional for more detailed information.
Q. How much will the taxable amount be?
A. The amount is calculated based on several factors including how many months a domestic
partner was covered by an employee during the tax year and the how much the premium was for
that coverage.
Q. What happens if I marry my domestic partner?
A. If you marry your domestic partner you will not have to pay tax on the health benefits provided to
your domestic partner during the entire calendar year in which you marry. You must notify the
Health Benefits Program in writing. Send a letter which includes your Social Security Number,
Employee ID Number, name of the agency in which you work and a copy of your Marriage
Certificate to: https://nycemployeebenefits.leapfile.net
Once you provide that information your domestic partner will continue to receive health benefits
as your spouse.
Q. Can I have both a spouse and a domestic partner on my coverage?
A. No.
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Q. How do I take my domestic partner off of my health benefits?
A. To remove your domestic partner from your health benefits you must complete a Health
Benefits Application “dropping” your domestic partner (if the domestic partnership is
dissolved then you are required to remove your domestic partner from your coverage).
To
obtain an application consult your agency personnel office or visit the Office of Labor
Relations website at www.nyc.gov/olr and select Health Benefits. You must consult your
agency personnel office to find out where to submit the completed application.
Q. How do I take my domestic partner off of my union or welfare fund benefits?
A. To terminate coverage for your domestic partner from union or welfare fund health related
benefits you must contact your union or welfare fund directly.
