When you are required to make a contribution toward your coverage, you will make that payment through payroll deductions. Most payroll deductions are made on a “pre-tax” basis, which means they are not taxed. However, your contributions for Supplemental Life and Voluntary AD&D Insurance, Long-Term Disability (Buy-up), Voluntary Benefits and the Employee Stock Purchase Plan are made on an after-tax basis.

Due to IRS regulations, contributions for domestic partners and their children cannot be made on a pre-tax basis. In addition, employees will be taxed on the value of the benefit for the domestic partner and the domestic partner’s children.  This may amount to a significant increase in income taxes withheld from your paycheck. For more information and for the calculation based on your benefit selections, please create a case using the HR Service Center.