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A "rehired annuitant" is a retiree who is rehired by his or her former employer or another employer that participates in the same retirement system as the former employer. A rehired annuitant is either drawing a retirement benefit from that retirement system, or has reached normal retirement age under the retirement system.
Under Federal regulations, rehired annuitants are excluded from mandatory Social Security coverage. However, if you are rehired to perform services in a State or local government position that is covered for Social Security under a Section 218 agreement (see §1000.2), your services in that position are covered for Social Security. In addition, all retirees hired after March 31, 1986, are covered for Medicare HI by law.
Last Revised: Oct. 17, 2005
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Last reviewed or modified Monday Jan 14, 2008 |