Domestic Partner - Voluntary Life. Is it Taxable?

We are offering Voluntary Life benefits in increments of 10,000.00 to employees, and their spouses. These benefits are 100% paid for by the employee with no tax benefit. If an employee wants to add their domestic partner, would the employee paid voluntary life premium have any tax implications?

-John

The tax implications would be that the premium cost, if deducted from the employee's wages, would still be taxable to the employee. If it's group term life, then the employee can exclude the cost of premiums for the first $50k in coverage on their own life, but only if the withholding is under a Section 125 cafeteria plan. That benefit does not apply to dependents, spouses, domestic partners, etc.