Cost of Coverage

You and Johns Hopkins University share the cost of your benefits coverage. The university pays for the majority of your coverage and you pay the balance.

To learn more, review the sections below:

How it Works

The premiums you pay for coverage are deducted directly from your paycheck. Some premiums are deducted before your taxes are calculated (pre-tax), and others are deducted after your taxes are taken out (post-tax). Some benefits are considered taxable income and reported on your W-2.

Below is a brief overview of which benefits are paid pre- and post-tax and any tax consequences relating to your coverage:

  • Pre-tax: Premiums for all benefits with the exception of Dependent Life Insurance and Voluntary Benefits (Critical Illness Insurance, Accident Insurance, Legal Insurance, Auto & Homeowner’s Insurance) are deducted from your pay before income and Social Security taxes are taken.
  • Post-tax: Premiums for domestic partner coverage are paid after income and Social Security taxes are deducted from your pay, as required by Federal law.
  • Tax consequences of domestic partner benefits: The university-provided contributions paid for domestic partners (and their dependents) are treated as taxable income on your W-2 form. For more information, see the Tax Consequences of Domestic Partner Benefits.
  • Tax consequences of life insurance premiums: The value of the premiums you pay for Dependent Life Insurance and for your own Life Insurance (coverage above $50,000) are reported as taxable income on your W-2 form.


The cost of coverage depends on your employment status with the university. For the CareFirst BlueCross BlueShield or EHP Classic medical plans, your premium cost will vary depending upon your salary tier. Click on the appropriate link to view the cost of coverage.

Medical Waiver Credit

You will receive a medical waiver credit if you decline coverage through the university. You may not opt out of university medical coverage unless you have other medical coverage. The amount of the waiver credit will be $800 ($33.33 per pay) if you earn $40,000 or less in annual salary or $500 ($20.83 per pay) if you earn more.

Tax Consequences of Domestic Partner Benefits

The Internal Revenue Code requires the fair market value of the benefits or privileges provided to domestic partners and their children to be considered taxable income for employment and income tax purposes unless the domestic partner qualifies as a dependent of the employee under Section 152 of the Internal Revenue Code. You can look at the domestic partner tax chart for specific dollar amounts.

If you currently cover your domestic partner under the university’s health and welfare plans and are legally married, you should immediately provide a copy of your marriage certificate to the Benefits Service Center. You can do so by email or by fax (email [email protected] or fax to 443-997-5820). The necessary action will then be taken to eliminate the imputed tax associated with the benefit plans under which your spouse and/or stepchildren are covered effective the date of marriage or January 1, 2013, whichever is later.