What You Must Do |
When you hire a new employee after January 1, 2005:
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How to Obtain Form SSA-1945 |
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Additional Information |
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What the Law Requires |
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.
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