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| About site: http://www.socialsecurity.gov/slge/ |
Title: Law/Legal Information/Labor and Employment Law/Employee Benefits - Social Security Online - State and Local Government Employers Detailing special coverage provisions for government entities under the Social Security Act.
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Social Security Online | State and Local Government Employers
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Social Security Online
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SLGE
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State and Local Government Employers - Information
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Welcome to SSA's web site for State and
local government employers. Currently, there are about 86,000 public employers
and 23 million public employees.
Attention! If you hire new employees not
covered by Social Security: Section 419(c) of Public Law 108-203,
the Social Security Protection Act of 2004, requires State and local
government employers to disclose the effect of the Windfall Elimination
Provision and the Government Pension Offset to employees hired on
or after January 1, 2005, in jobs not covered by Social Security. The law
requires newly hired public employees to sign a statement that they are
aware of a possible reduction in their future Social Security benefit entitlement.
For more detailed information about this law, and to view a copy
of the statement concerning employment in a job not covered by Social Security
(Form SSA-1945), see If You Hire New Employees Not Covered by Social Security.
Social Security and Medicare coverage for
State and local government employees is unique because there are special
coverage provisions for public employees under the Social Security Act.
It is important for public employers to know about these provisions
and how they may affect their employees. For information on these provisions,
state and local government employers should contact their respective
State Administrators. See the Roster of State Social Security Administrators [Disclaimer].
This site is for State and local government
employers who are responsible for withholding, reporting and paying Social
Security and Medicare taxes for public employees. You will find information
about how public employees are covered for Social Security and Medicare,
frequently asked questions, laws and regulations, Publications, who to
contact in your State, and related web links that will help you understand
the Social Security and Medicare coverage and reporting requirements for
public employees.
For retirement planning purposes, public employees should
read about the government pension offset (GPO) and the windfall elimination
provision (WEP) at Information for Government Employees.
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Map
Last reviewed or modified Monday Jan 14, 2008
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