New Mexico Domestic Partner Benefits laws & HR compliance analysis

New Mexico Domestic Partner Benefits: What you need to know

The New Mexico Supreme Court has ruled that the state must legally recognize civil marriages between same-sex couples (Griego v. Oliver,316 P.3d 865 (NM 2013)). The U.S. Supreme Court subsequently issued a decision legalizing same-sex marriage in all states and requiring all states to recognize same-sex marriages legally performed in other jurisdictions (Obergefell v. Hodges, 135 S.Ct. 2584 (2015)).
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Effect on employers. Employers in New Mexico must provide benefits on an equal basis to employees with same-sex or opposite-sex spouses.
Tax consequences. Under federal and state law, an employer's contribution to health insurance for a spouse is exempt from taxation.
Recognition of out-of-state unions. New Mexico recognizes any marriage legally entered into in another jurisdiction.
Employee benefits regulated by federal law such as the Employee Retirement Income Security Act (ERISA) and federal income tax law must provide equally for those in same-sex and opposite-sex marriages. There may be narrow exceptions under ERISA that permit self-funded plans to exclude coverage for employees’ same-sex spouses, but such exclusions may subject an employer to discrimination claims.
Fully insured health plans are subject to state laws. Employers offering employees state-regulated coverage are required to offer coverage to employees' same-sex spouses on the same terms offered to employees' opposite-sex spouses.
Leave. The federal Family and Medical Leave Act of 1993 (FMLA) requires employers with 50 or more employees to provide up to 12 weeks of unpaid family and medical leave to an eligible employee who needs to care for a spouse with a serious health condition. Employers in New Mexico are required to ...

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New Mexico Domestic Partner Benefits Resources

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