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Federal-State Reference Guide
IRS Publication 963 provides State and local government employers information on FICA coverage and withholding and reporting guidelines. To order the Publication 963 call IRS at 1-800-829-3676.
Government Pension Offset
SSA fact sheet that explains how GPO may affect Social Security spousal benefits.
How State and Local Government Employees Are Covered By Social Security and Medicare
SSA fact sheet.
IRS - Federal, State and Local Governments Newsletter
A newsletter created specifically for Federal, State and local government employers.
NCSSSA Handbook for State Social Security Administrators
A guide developed by the National Conference of State Social Security Administrators (NCSSSA) for new State Administrators.
Social Security Handbook
A comprehensive guide to all Social Security benefit programs. Chapter 10 discusses State and Local Employment.

State and Local Coverage Handbook
A reference manual developed by SSA for State Social Security Administrators to use in administering the Social Security and Medicare provisions under Sections 210 and 218 of the Social Security Act.

Windfall Elimination Provision
SSA fact sheet that explains how a pension from work not covered by Social Security may affect your Social Security benefits.

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Last reviewed or modified Monday Jan 14, 2008
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