State of Connecticut Office of the State Comptroller MEMORANDUM NO. 2008-31 attachment 1

ATTACHMENT to Memorandum 2008-35

State Employee Health Plan

Non - Qualified Child Payroll Information

Bi-Weekly Charts

July 2008 - June 2009

If adding a Non-Qualified Child or Children to your plan will change your Option (Coverage Class), use Table I to find your current and new bi-weekly deduction amount. If you are currently paying the Family or FLES rate, there will be no change in your health insurance deduction amount. Any additional deduction will be subject to both federal and state taxes.   The additional State cost to cover a child who is not a dependent under �152 of the Internal Revenue Code is taxable income to the employee, and the employer is required to include the Fair Market Value for this benefit in the employees taxable wages. Table II indicates the per-child Bi-Weekly and Annual State cost (Fair Market Value) that is subject to State and Federal tax withholding, and will be included on the employee's Form W-2. Since the Annual amount below is calculated on a fiscal year basis, the calendar year amount will be different.
Table I - Employee Bi-Weekly Deduction   Table II - Health Insurance Fair Market Value 2008-09
Medical Plan Employee Empl.+1 Family Add 1 Child Add 2 Children Add 3 or More Children
Anthem   Annual Bi-Weekly Annual Bi-Weekly Annual Bi-Weekly
State Preferred 50.68 171.74 203.96   $7,199.76 $276.91 $14,272.92 $548.96 $17,693.88 $680.53
BlueCare POS 14.15 79.74 94.10   $5,661.00 $217.73 $11,190.24 $430.39 $13,831.20 $531.97
BlueCare POE 7.67 49.69 70.39   $5,644.20 $217.08 $11,563.92 $444.77 $13,947.60 $536.45
BlueCare POE Plus 5.36 41.23 56.70   $5,682.12 $218.54 $11,735.52 $451.37 $14,243.88 $547.84
Health Net              
Charter POS 14.83 83.59 98.65   $5,935.20 $228.28 $11,732.28 $451.24 $14,501.04 $557.73
Charter HMO 7.93 50.66 71.76   $5,751.24 $221.20 $11,789.28 $453.43 $14,219.40 $546.90
Passport HMO 5.63 42.68 58.70   $5,879.76 $226.14 $12,147.60 $467.22 $14,744.16 $567.08
Oxford              
Freedom Select POS 12.31 69.41 81.92   $4,928.28 $189.55 $9,741.84 $374.69 $12,040.92 $463.11
HMO Select POE 5.74 42.56 60.30   $4,856.04 $186.77 $9,904.80 $380.95 $11,946.36 $459.48
HMO 3.43 32.74 45.03   $4,533.60 $174.37 $9,318.84 $358.42 $11,310.72 $435.03

Return to Memorandum 2008-35a

Return to Index of 2008 Comptroller's Memoranda
Return to Index of Comptroller's Memoranda
Return to Comptroller's Home Page