FRS Health Insurance Subsidy for Surviving Spouse: Eligibility and How to Apply

The Health Insurance Subsidy is one of the most commonly missed FRS survivor benefits. It pays a monthly amount to help cover health insurance premiums, and surviving spouses are eligible—but only if they apply separately. The Division of Retirement does not automatically enroll you, and the retroactive payment cap means every month you delay costs real money.

How Much the HIS Pays

After Senate Bill 7024 increased the rate, the formula is:

$7.50 per year of the deceased member's creditable service

With a statutory floor of $45 per month and a ceiling of $225 per month. A member with 20 years of service generates a $150 monthly HIS payment. A member with 30 or more years of service reaches the $225 cap.

These amounts are modest, but over a year the maximum adds up to $2,700—money that many surviving spouses leave on the table simply because they didn't know to apply.

Who Qualifies

Eligibility has one strict requirement: you must be receiving a monthly continuation benefit from the FRS. That means you're a surviving spouse (or qualified joint annuitant) receiving ongoing pension payments under Option 2 (within the guarantee period), Option 3, or Option 4.

If you received only a lump-sum contribution refund and no monthly payments, you do not qualify for HIS. Named beneficiaries who are not surviving spouses or qualified joint annuitants are also ineligible.

You must also carry active health insurance coverage—Medicare Part A and/or Part B, TRICARE, a commercial group plan, or any equivalent. The Division requires proof of coverage with your application.

Which Form to Use

Pension Plan survivors: File Form HIS-1 with the Division of Retirement.

Investment Plan survivors: File the HIS-IP or HIS-IP-2 packet. Despite being an Investment Plan benefit, the HIS application still routes through the Division of Retirement.

Both forms require proof of your active health insurance and your relationship to the deceased member.

The 6-Month Retroactive Cap

Approved HIS payments are retroactive for a maximum of 6 months before the application approval date. If your spouse died 14 months ago and you're just now learning about HIS, you can recover at most 6 months of back payments—the first 8 months are gone.

File the application as soon as you begin receiving monthly survivor benefit payments. There's no advantage to waiting, and the retroactive cap means delay has a concrete cost.

HIS and State Group Health Insurance Are Different

The Health Insurance Subsidy is a cash supplement deposited alongside your monthly pension. It's separate from the State Group Insurance Program, which allows surviving spouses of state employees to continue on the state health plan by paying the full premium (both the employee and employer portions).

You can receive both—the state group health plan for coverage and the HIS payment to help offset the premium cost.

Tax Treatment

HIS payments are generally taxable as ordinary income. However, if the health insurance premiums deducted from your monthly check (or paid directly) equal or exceed the total HIS benefit received during the tax year, the HIS portion may not create additional tax liability. Consult a tax professional for your specific situation.

The Florida FRS Survivor Benefits Guide includes the HIS continuation worksheet, a comparison of health coverage options, and step-by-step filing instructions for both Pension and Investment Plan survivors.

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