Health and Insurance Cost/Domestic Partner Tax
Here are the direct payroll deduction costs for different benefits and information to help you figure the indirect costs (via increased withholding tax) for covering a domestic partner and domestic partner's children for health benefits. (If you need COBRA or retiree benefits costs, click "COBRA/retiree benefits" under "Links to Help".)- Medical
- Dental
- Vision
- Life insurance
- Accidental death and dismemberment insurance
- Long term disability insurance
- Domestic partner tax
Medical
If you're a regular or full-time Local 587 employee, a part-time Local 587 employee in the Full Benefits Plan or a deputy sheriff, you pay no monthly premiums for yourself or the eligible dependents you enroll. You pay only if you're a part-time Local 587 employee in the Partial Benefits Plan.
Partial Benefits Plan rates are shown in the following table. The rate for dependent children applies whether you cover one child or several.
| Monthly
Cost of Medical for Part-Time Local 587 Partial Benefits Plan |
||||||
| |
||||||
| |
2008 |
2007 | ||||
| KingCare
Gold |
$ |
274.28 | You |
$ |
220.12 |
You |
| |
$ |
775.71 | You + Spouse/DP |
$ |
694.16 |
You + Spouse/DP |
| $ |
538.42 | You + Dep Children |
$ |
615.63 |
You + Dep Children |
|
| $ |
1039.39 | All |
$ |
1,099.71 |
All |
|
| |
||||||
| |
2008 |
2007 | ||||
| KingCare
Silver |
$ |
274.28 | You |
$ |
220.12 |
You |
| |
$ |
775.71 | You + Spouse/DP |
$ |
694.16 |
You + Spouse/DP |
| $ |
538.42 | You + Dep Children |
$ |
615.63 |
You + Dep Children |
|
| $ |
1039.39 | All |
$ |
1,099.71 |
All |
|
| |
||||||
| |
2008 |
2007 |
||||
| KingCare
Bronze |
$ |
274.28 | You |
$ |
220.12 | You |
| $ |
775.71 | You + Spouse/DP |
$ |
694.16 | You + Spouse/DP |
|
| $ |
538.42 | You + Dep Children |
$ |
615.63 | You + Dep Children |
|
| |
$ |
1039.39 | All |
$ |
1,099.71 | All |
| |
||||||
| |
2008 |
2007 |
||||
| Group Health
|
$ |
68.77 | You |
$ |
63.93 | You |
| Gold |
$ |
413.14 | You + Spouse/DP |
$ |
378.30 | You + Spouse/DP |
| $ |
345.34 | You + Dep Children |
$ |
329.53 | You + Dep Children |
|
| |
$ |
686.59 | All |
$ |
654.66 | All |
| |
||||||
| |
2008 |
2007 |
||||
| Group Health |
$ |
68.77 | You |
$ |
63.93 | You |
| Silver |
$ |
413.14 | You + Spouse/DP |
$ |
378.30 | You + Spouse/DP |
| $ |
345.34 | You + Dep Children |
$ |
329.53 | You + Dep Children |
|
| |
$ |
686.59 | All |
$ |
654.66 | All |
| |
||||||
| |
2008 |
2007 |
||||
| Group Health
|
$ |
68.77 | You |
$ |
63.93 | You |
| Bronze |
$ |
413.14 | You + Spouse/DP |
$ |
378.30 | You + Spouse/DP |
| $ |
345.34 | You + Dep Children |
$ |
329.53 | You + Dep Children |
|
| $ |
686.59 | All |
$ |
654.66 | All |
|
Dental
If you're a regular or full-time Local 587 employee, a part-time Local 587 employee in the Full Benefits Plan or a deputy sheriff, you pay no monthly premiums for yourself or the eligible dependents you enroll. You pay only if you're a part-time Local 587 employee in the Partial Benefits Plan.
Partial Benefit Plan rates are shown in the following table. The rate for dependent children applies whether you cover one child or several.
|
Monthly Cost of Dental for Part-Time
Local 587 Partial Benefits Plan
|
||||||
|
|
||||||
|
|
2008
|
2007
|
||||
|
Washington
|
$
|
30.79 |
You
|
$
|
28.61 |
You
|
| Dental Service |
$
|
85.91 |
You + Spouse/DP
|
$
|
85.84 |
You + Spouse/DP
|
|
$
|
93.37 |
You + Dep Children
|
$
|
74.39 |
You + Dep Children
|
|
|
$
|
148.49 . |
All
|
$
|
131.62 |
All
|
|
Vision
If you're a regular or full-time Local 587 employee or a part-time Local 587 employee in the Full Benefits Plan, you pay no monthly premiums for yourself or the eligible dependents you enroll (if you're a deputy sheriff, your vision benefits are provided under your medical plan). You pay only if you're a part-time Local 587 employee in the Partial Benefits Plan.
Partial Benefits Plan rates are shown in the following table. The rate for dependent children applies whether you cover one child or several.
|
Monthly Cost of Vision for Part-time
Local 587 Partial Benefits Plan
|
||||||
|
|
||||||
|
|
2008
|
2007
|
||||
|
Vision
|
$
|
6.52 |
You
|
$
|
4.87 |
You
|
|
Service Plan
|
$
|
18.07 |
You + Spouse/DP
|
$
|
14.62 |
You + Spouse/DP
|
|
$
|
16.80 |
You + Dep Children
|
$
|
12.67 |
You + Dep Children
|
|
|
$
|
28.35 |
All
|
$
|
22.42 |
All
|
|
Life Insurance
Depending on your benefit plan, you may purchase life insurance in addition to any provided by the county. If you're a deputy sheriff, the monthly cost is $.327 per $1,000 for the supplemental life insurance in both 2007 and 2008.
If you're in any other benefit plan, the monthly cost of supplmental life insurance is based on your age. If your plan allows you to cover a spouse/domestic partner, the monthly cost is 50% of the cost of your own insurance. If your plan allows you to cover your children, the monthly cost is simply $.82, whether you cover one child or many.
| Monthly Cost of Life Insurance | ||||||||
| Regular/Full-time Local 587 Cost/$1,000 |
Part-time Local 587 Cost/$25,000 |
|||||||
| Age | 2008 | 2007 | 2008 | 2007 | ||||
| Under 25 | $ | .034 | .034 | $ | .85 | .85 | ||
| 25-29 | $ | .041 | .041 | $ | 1.03 | 1.03 | ||
| 30-34 | $ | .055 | .055 | $ | 1.38 | 1.38 | ||
| 35-39 | $ | .055 | .055 | $ | 1.38 | 1.38 | ||
| 40-44 | $ | .070 | .070 | $ | 1.75 | 1.75 | ||
| 45-49 | $ | .111 | .111 | $ | 2.78 | 2.78 | ||
| 50-54 | $ | .166 | .166 | $ | 4.15 | 4.15 | ||
| 55-59 | $ | .296 | .296 | $ | 7.40 | 7.40 | ||
| 60-64 | $ | .455 | .455 | $ | 11.38 | 11.38 | ||
| 65-69 | $ | .781 | .781 | $ | 19.53 | 19.53 | ||
| 70+ | $ | 1.267 | 1.267 | $ | 31.68 | 31.68 | ||
Accidental Death and Dismemberment Insurance
If you're a regular or full-time Local 587 employee, or a part-time Local 587 employee in the Full Benefits Plan, you may purchase AD&D insurance in addition to that provided by the county. If you are a part-time Local 587 employee in the Partial Benefits Plan, you must elect medical coverage before you may purchase supplemental AD&D insurance.
|
Monthly Cost of Accidental Death and Dismemberment
Insurance
|
||||||||||||||
|
(Sp/DP = Spouse/Domestic Partner)
|
||||||||||||||
|
If you elect this enhanced amount
|
Cost for you only
|
Cost for your Sp/DP at 50% of your amount
|
Cost for your Sp/DP at 100% of your amount
|
Cost for all children, each at 10% of your
amount
|
||||||||||
|
$
|
500,000
|
|
$
|
8.50
|
$
|
4.25
|
|
$
|
8.50
|
|
$
|
2.50
|
|
|
|
$
|
450,000
|
|
$
|
7.65
|
|
$
|
3.83
|
|
$
|
7.65
|
|
$
|
2.25
|
|
|
$
|
400,000
|
|
$
|
6.80
|
|
$
|
3.40
|
|
$
|
6.80
|
|
$
|
2.00
|
|
|
$
|
350,000
|
|
$
|
5.95
|
|
$
|
2.98
|
|
$
|
5.95
|
|
$
|
1.75
|
|
|
$
|
300,000
|
|
$
|
5.10
|
|
$
|
2.55
|
|
$
|
5.10
|
|
$
|
1.50
|
|
|
$
|
250,000
|
|
$
|
4.25
|
|
$
|
2.13
|
|
$
|
4.25
|
|
$
|
1.25
|
|
|
$
|
200,000
|
|
$
|
3.40
|
|
$
|
1.70
|
|
$
|
3.40
|
|
$
|
1.00
|
|
|
$
|
150,000
|
|
$
|
2.55
|
|
$
|
1.28
|
|
$
|
2.55
|
|
$
|
.75
|
|
|
$
|
100,000
|
|
$
|
1.70
|
|
$
|
.85
|
|
$
|
1.70
|
|
$
|
.50
|
|
|
$
|
50,000
|
|
$
|
.85
|
|
$
|
.43
|
|
$
|
.85
|
|
$
|
.25
|
|
Long-term Disability Insurance
If you're a regular or full-time Local 587 employee, or a part-time Local 587 employee in the Full Benefits Plan, you may purchase supplemental LTD insurance to reduce the waiting period and increase the maximum benefit of the basic LTD the county provides. If you are a part-time Local 587 employee in the Partial Benefits Plan, you must elect medical coverage before you may purchase supplemental LTD insurance. If you're a deputy sheriff, LTD is not available to you.
If you're a regular employee or full-time Local 587 employee, the cost of enhanced LTD is variable, according to your base annual salary. In 2007 and 2008, you pay $.19 per $100 of salary a year. If you make $20 an hour and work 40 hours a week, your base annual salary is $20 x 40 x 52 = $41,600. You pay (41,600 ÷ 100) x $.19 = $79.04 per year. That's $79.04÷ 12 = $6.59 a month.
If you're a part-time Local 587 employee in either the Partial Benefits Plan or the Full Benefits Plan, the cost of supplemental LTD is simply $3.96 a month.
Domestic Partner Tax
If your health benefits (medical, dental and vision) are paid in full by the county, there is no cost to cover your eligible dependents. However, when you cover a domestic partner and a domestic partner's children for health benefits, the IRS taxes you on the value of the coverage. The value is added to the salary shown on your paycheck (and W-2 at the end of the year), federal income and Social Security (FICA) taxes are withheld based on the higher salary amount (increasing your tax withholding), then the value is subtracted from your salary.
If you pay monthly premiums for your health coverage because you're a part-time Local 587 employee in the Partial Benefits Plan, you pay the full cost of covering eligible dependents and taxable values for domestic partner coverage only apply to KingCare Gold and Group Health Gold.
|
Monthly Taxable Values of Health Coverage
All Regular and Local 587 Health Plans, Except Local 587 Partial Benefits Plan |
||||||
|
|
||||||
|
|
2008
|
2007
|
||||
|
KingCare Gold
|
$
|
577.37
|
Domestic Partner
|
$
|
551.06
|
Domestic Partner
|
|
+ WDS + VSP
|
$
|
341.29
|
DP's Child(ren)
|
$
|
440.84
|
DP's Child(ren)
|
|
$
|
918.66
|
All
|
$
|
991.90
|
All
|
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
KingCare Silver
|
$
|
529.39
|
Domestic Partner
|
$
|
517.17
|
Domestic Partner
|
|
+ WDS + VSP
|
$
|
316.07
|
DP's Child(ren)
|
$
|
413.73
|
DP's Child(ren)
|
|
$
|
845.46
|
All
|
$
|
930.90
|
All
|
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
KingCare Bronze
|
$
|
494.05
|
Domestic Partner
|
$
|
502.65
|
Domestic Partner
|
|
+ WDS + VSP
|
$
|
297.50
|
DP's Child(ren)
|
$
|
402.11
|
DP's Child(ren)
|
|
$
|
791.55
|
All
|
$
|
904.76
|
All
|
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
Group Health
|
$
|
454.82
|
Domestic Partner
|
$
|
427.28
|
Domestic Partner
|
|
Gold *
|
$
|
383.37
|
DP's Child(ren)
|
$
|
341.81
|
DP's Child(ren)
|
|
+ WDS + VSP
|
$
|
838.19
|
All
|
$
|
769.09
|
All
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
Group Health
|
$
|
431.32
|
Domestic Partner
|
$
|
405.47
|
Domestic Partner
|
|
Silver
|
$
|
364.58
|
DP's Child(ren)
|
$
|
324.37
|
DP's Child(ren)
|
|
+ WDS + VSP
|
$
|
795.90
|
All
|
$
|
729.84
|
All
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
Group Health
|
$
|
410.43
|
Domestic Partner
|
$
|
386.08
|
Domestic Partner
|
|
Bronze
|
$
|
347.86
|
DP's Child(ren)
|
$
|
308.85
|
DP's Child(ren)
|
|
+ WDS + VSP
|
$
|
758.29
|
All
|
$
|
694.93
|
All
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
WDS + VSP Only
|
$
|
66.67
|
Domestic Partner
|
$
|
66.98
|
Domestic Partner
|
|
Opted Out of Medical
|
$
|
72.86
|
DP's Child(ren)
|
$
|
53.58
|
DP's Child(ren)
|
|
$
|
139.53
|
All
|
$
|
120.56
|
All
|
|
|
|
2008
|
2007
|
Healthy Incentives
|
$
|
83.04
|
Domestic Partner
|
$
|
83.04
|
Domestic Partner
|
*The monthly taxable value of Group Health, dental and vision coverage for Technical Employees Association employees is $455.88 for domestic partner, $384.23 for domestic partner children and $840.11 for domestic partner and domestic partner children.
|
Monthly Taxable Values of Health Coverage
Local 587 Partial Benefits Plan |
||||||
|
|
||||||
|
|
2008
|
2007
|
||||
|
KingCare Gold
|
$
|
9.27
|
Domestic Partner
|
$
|
10.04
|
Domestic Partner
|
|
+ WDS + VSP
|
$
|
4.29
|
DP's Child(ren)
|
$
|
0.00
|
DP's Child(ren)
|
|
$
|
14.02
|
All
|
$
|
0.00
|
All
|
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
KingCare Silver
|
$
|
0.00
|
Domestic Partner
|
$
|
0.00
|
Domestic Partner
|
|
+ WDS + VSP
|
$
|
0.00
|
DP's Child(ren)
|
$
|
0.00
|
DP's Child(ren)
|
|
$
|
0.00
|
All
|
$
|
0.00
|
All
|
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
KingCare Bronze
|
$
|
0.00
|
Domestic Partner
|
$
|
0.00
|
Domestic Partner
|
|
+ WDS + VSP
|
$
|
0.00
|
DP's Child(ren)
|
$
|
0.00
|
DP's Child(ren)
|
|
$
|
0.00
|
All
|
$
|
0.00
|
All
|
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
Group Health
|
$
|
5.88
|
Domestic Partner
|
$
|
10.75
|
Domestic Partner
|
|
Gold *
|
$
|
3.64
|
DP's Child(ren)
|
$
|
0.00
|
DP's Child(ren)
|
|
+ WDS + VSP
|
$
|
12.65
|
All
|
$
|
0.00
|
All
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
Group Health
|
$
|
0.00
|
Domestic Partner
|
$
|
0.00
|
Domestic Partner
|
|
Silver
|
$
|
0.00
|
DP's Child(ren)
|
$
|
0.00
|
DP's Child(ren)
|
|
+ WDS + VSP
|
$
|
0.00
|
All
|
$
|
0.00
|
All
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
Group Health
|
$
|
0.00
|
Domestic Partner
|
$
|
0.00
|
Domestic Partner
|
|
Bronze
|
$
|
0.00
|
DP's Child(ren)
|
$
|
0.00
|
DP's Child(ren)
|
|
+ WDS + VSP
|
$
|
0.00
|
All
|
$
|
0.00
|
All
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
VSP Only
|
$
|
0.00
|
Domestic Partner
|
$
|
0.00
|
Domestic Partner
|
|
|
$
|
0.00
|
DP's Child(ren)
|
$
|
0.00
|
DP's Child(ren)
|
|
$
|
0.00
|
All
|
$
|
0.00
|
All
|
|
|
|
2008
|
2007
|
Healthy Incentives
|
$
|
83.04
|
Domestic Partner
|
$
|
83.04
|
Domestic Partner
|
|
Monthly Taxable Values of Health Coverage
Deputy Sheriff Benefit Plans |
||||||
|
|
||||||
|
|
2008 |
2007
|
||||
|
Regence
|
$
|
529.53
|
Domestic Partner
|
$
|
511.15
|
Domestic Partner
|
| BlueShield + WDS |
$
|
485.21
|
DP's Child(ren)
|
$
|
440.67
|
DP's Child(ren)
|
|
$
|
1,014.74
|
All
|
$
|
951.82
|
All
|
|
|
| ||||||
|
|
2008
|
2007
|
||||
|
PacifiCare + WDS
|
$
|
535.75
|
Domestic Partner
|
$
|
454.52
|
Domestic Partner
|
|
$
|
464.83
|
DP's Child(ren)
|
$
|
368.53
|
DP's Child(ren)
|
|
|
$
|
1,000.58
|
All
|
$
|
823.05
|
All
|
|
|
|
||||||
|
|
2008
|
2007
|
||||
|
Group Health + WDS
|
$
|
515.81
|
Domestic Partner
|
$
|
541.21
|
Domestic Partner
|
|
$
|
496.12
|
DP's Child(ren)
|
$
|
490.72
|
DP's Child(ren)
|
|
|
|
$
|
1,011.93
|
All
|
$
|
1,031.93
|
All
|
Current for 2008.
