This past summer, New York passed its Marriage Equality Act, which generally provides that same-sex couples can legally marry in New York, and that same-sex married couples are to be treated the same as opposite-sex married couples under New York laws. We're reporting on it here because many believe that this law may be a harbinger of what other states may soon consider. Such laws create potential problems for benefits administrators.
What Is Affected
Employers with New York state income tax withholding and reporting obligations need to review the impact of this law on their benefit plans and work with their payroll personnel or administrator to ensure proper state income tax withholding for benefits provided to same-sex spouses of New York employees. Note that several other states now recognize same-sex marriages, domestic partnerships and civil unions, so while this article focuses on New York employees, the state income tax treatment could also apply to employees in other states.
Please see full publication below for more information.
