For more than 50 years, Social Security coverage has
been available to State and local government employees through a unique
Federal-State agreement authorized by
Section
218 of the Social Security Act. It represents a mutual commitment
to assure that participation in the Social Security program is a viable
part of employee benefit programs available to public employees. Each
State has a Section 218 Agreement with the Social Security Administration,
and it is still in force and effect.
In 1986 and 1991 significant legislative changes were made to the Social
Security Act and the Internal Revenue Code which mandated Social Security
and Medicare coverage for certain public employees. These changes have
increased the role and responsibilities of State and local government
employers significantly.
To learn how public employees are covered under a Section 218 Agreement
and when they are mandatorily covered for Social Security and Medicare,
click one of the following: