This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Mississippi of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.
Employees and their spouses must receive a general notice of rights under the Consolidated Omnibus Budget Reconciliation Act (COBRA) within 90 days of the beginning of group health plan coverage.
This chart summarizes federal and state laws regarding whether same-sex marriages, civil unions and/or domestic partnerships are recognized, and whether the value of benefits provided by an employer to an employee's same-sex spouse or civil union or domestic partner is taxable.