The refund amount will differ among employees depending upon whether they carry individual or family coverage.
Gross refunds are taxable income.
At that time, representatives of the unions agreed that the surplus should be used to offset future premium increases for employees, a decision that preserved the surplus as non-taxable income. But that changed when the organization representing state attorneys, scientists and engineers sued DPA and won an arbitrator's decision forcing the state to distribute the funds to employees rather than to use the surplus to mitigate future premium increases.