Witholding Tax in NJ

Bubbe

New Jersey allows Civil Unions and we will provide health benefits to civil partners.  Are the benefits taxable for both Federal Income tax and FICA taxes?

NYGiants

I think the value of the benefits is considered income, so the federal taxes would include taxes on income, Social Security, and Medicare.  These apply if the employee can’t claim the civil union partner as an IRS-eligible dependent.