It's official: Same-sex couples must receive the same legal treatment as opposite-sex couples.
For human resources departments, this means treating employees' spouses the same under the law in every marriage -- but what does that mean for your workload? From benefits offerings to HR policy, this article explains the implications for your business.
Which HR Policies Are Affected?
In short, if a policy affected an employee's spouse in the past, it still affects an employee's spouse now. Now, you may have more employees getting married -- and thus more spouses to consider.
To ensure that your policies comply with state and federal law, take a closer look at these areas in particular:
Keep it Simple: 3 Tips for Better Policy
Whether you're focusing on healthcare coverage or FMLA leave, here are some "quick tips" for adjusting your same-sex marriage policies:
If Your Business Operates in Multiple States
Businesses that operate in multiple states are no strangers to juggling same-sex marriage policies. Until recently, you may have had policies at one location that included same-sex spouses, and policies at another location that did not -- because the respective states did or did not recognize these unions.
Now that same-sex marriage law is uniform nationwide, it's time to make sure your policies are uniform as well. If one of your business locations already accommodates same-sex spouses, you may choose to use this location's policies as a model, or you may decide to start from scratch.
What about Domestic Partnerships?
Although federal law made a clear, sweeping change with the Supreme Court ruling, county clerks in many states are still waiting on rulings by state Attorneys General. In some states, domestic partnerships remain an option for many couples who may not wish to enter a legal marriage.
If you wish to continue offering domestic partner benefits, make sure they are extended to both same-sex and opposite-sex couples. In some states, failing to do so may leave your company vulnerable to a discrimination lawsuit.
Overwhelmed? Seek Help!
HR managers are notoriously busy people. If you're struggling to reconcile policies across multiple locations, or you're simply too bogged down with day-to-day work to give your HR policies the attention they deserve, talk to your staffing partner.
Your staffing firm can help you streamline your efforts and can also take many hiring, planning, recruiting and retention tasks off your desk, allowing you to craft a policy that treats every employee and spouse fairly under the law.
Same-Sex Marriage is Here. Are You Ready?
The Employment Retirement Income Security Act (ERISA) still governs employer-sponsored, self-insured healthcare coverage and certain pension plans. Now that same-sex marriage is a legal option in all fifty states, any plan that offers coverage for spouses must offer it on an equal basis to same-sex and opposite-sex married partners -- including the chance for already-married partners to "opt in" to the program.
Pay attention to tax implications, especially if your business is located in a state that recognizes domestic partnerships. A legally valid marriage means that health coverage may need to be reported as pretax income, instead of imputed income on the W-2.
Does your company provide retirement benefits to employees' spouses? Make sure these are offered on the same basis, no matter who the spouse is. Keeping track of spouses can also expedite the process of determining surviving-spouse annuities and death benefits if the unexpected occurs. Don't forget to review qualified joint and survivor annuity and qualified preretirement survivor annuity for employees and spouses in same-sex relationships. And if any benefit plan refers to the Defense of Marriage Act (DOMA) to define "spouse," it's time for an update.
If your business is subject to the leave requirements of FMLA, make sure your policy uses language that includes all spouses. For instance, the policy should specify that an employee may take FMLA leave to care for a spouse suffering from a serious health condition, for military caregiver leave, or during those qualifying situations when a military spouse is called to active duty in a foreign country -- whether the marriage is same-sex or opposite-sex.
