Dependent Eligibility
Eligible Dependents for UPI Benefits
Individuals Who are Not Eligible for UPI Benefits
Center for Medicare & Medicaid Social Security Number Mandate
Life Events
| Individuals must be paid on UPI’s monthly pay cycle and be appointed to a regular 50 percent or greater benefits-eligible position in order to be eligible for UPI’s group benefits plans. Eligibility date is the first of the month following your start date. In the event you start on the first of the month, your eligibility date will be the same as your start date. |
Eligible Dependents for UPI Benefits
You may enroll your eligible dependents in certain UPI benefits plans. Your dependent(s) may be eligible to participate in a UPI plan as a “dependent” but may not meet the definition of a federal tax dependent for federal income tax purposes (see the “Definition of a Federal Tax Dependent”). If your dependent(s) meet the IRS definition of a federal tax dependent they are considered qualified dependents. If your dependent(s) do not meet the IRS definition of a federal tax dependent they are considered nonqualified dependents. When you enroll a nonqualified dependent** in a UPI plan, there are tax consequences (imputed income) that will be calculated into your taxable income. When enrolling your dependents you must first determine if they are eligible dependents. Eligible dependents include only the following:
- Your spouse, common-law spouse*, or same gender domestic partner (SGDP)*.
- Your, your spouse’s, or your SGDP’s unmarried children including legally adopted children, children placed with you for adoption, and stepchildren. Each child must be either a
- dependent child, as defined under Internal Revenue Code, through the end of the month in which they turn age 24 (qualified dependent);
- dependent child of any age who is dependent on you because of a permanent physical or mental disability (qualified dependent);
- dependent child age 19 through the end of the month is which they turn age 24 who is not considered a tax dependent under Internal Revenue code (nonqualified dependent**); or
- dependent child age 24 through the end of the month they turn age 25 (nonqualified dependent**).
When you have confirmed your dependents’ eligibility and are ready to enroll them in a UPI plan, you must indicate on the Benefits Enrollment/Change Form whether each individual qualifies as a federal tax dependent. If you do not identify your dependent as a federal tax dependent, they will be identified as a non-federal tax (nonqualified**) dependent.
*There are specific documents required by HR to enroll your common-law spouse or SGDP. Contact HR or refer to the UPI website for details.
**Nonqualified dependent(s) must be unmarried, have the same legal residence as the parent, or be financially dependent on the parent.
Eligible Dependents Who Are Not Federal Tax Dependents
If you have any dependents who are not federal tax dependents (nonqualified), please consider the following information carefully:
- Dependents who do not qualify as federal tax dependents ARE NOT eligible for cafeteria plans.
- Dependents who do not qualify as federal tax dependents ARE eligible for UPI medical, dental, and optional life plans, but you will incur imputed income when enrolling such a dependent in these plans.
Individuals Who Are Not Eligible for UPI Benefits
Individuals who are NOT eligible for UPI benefits include, but are not limited to, the employee's or spouse's:- parents, grandparents, great-grandparents
- siblings, nieces and nephews, aunts and uncles, cousins
- grandchildren, great-grandchildren
- ex-spouses
- renters, boarders, tenants, employees
- any other individuals not listed in the Eligible Dependents section above
| Note: UPI conducts audits regularly to verify the eligibility of dependents. |
Center for Medicare & Medicaid Social Security Number Mandate
Additionally, the Center for Medicare & Medicaid Services now requires UPI to have a Social Security Number on file for all medical and / or dental participants. You must provide this information in order for your dependents to be covered. If you are enrolling a newborn child, contact a benefits counselor to discuss how to do so timely and also provide this necessary information to our office. If you wish to cover dependents on your benefits plans who are not eligible for a Social Security Number, contact a benefits counselor for instructions on how to enroll your dependents. Return to Top
Life Events
- Your benefits plan elections are in effect throughout the plan year (July 1 through June 30).
- The effective date of most changes to medical/dental will be the first of the month following your life event.
- The effective date of changes to other benefits depends on the benefits elected and when HR receives the Benefits Enrollment/Change Form.
- Click here to review the life events information.