TN 8 (12-05)

SL 90005.006 Basic to SL 15005, December 2005

Part 19 - State and Local Coverage Handbook

Chapter 150 - Resource Guides and Informational Tools

Subchapter 05- Resource Manuals

   

Audience

State Social Security Administrators
Regional Offices -- RSI Team Leaders
Parallel Social Security Field Offices -- District Managers
Regional General Counsel Staff

   

Originating Component

OISP

   

Effective Date

Upon Receipt

   

Background

A new subchapter SL 15005 Resources Manuals has been created.

   

SL 15005.010 contains the Temporary Emergency Worker Exclusion: Resource Guide. The purpose of the guide is to examine the temporary emergency worker exclusion from FICA tax withholding by providing general information on the laws and regulations that pertain to the exclusion as well as detailing the possible situations in which a temporary emergency worker may exist.

   

The temporary emergency worker exclusion states that services warranted because of the existence of an unforeseen event (e.g., fire, storm, snow, earthquake, flood) that call for immediate action by emergency personnel are excluded from FICA tax withholding.

   

Summary of Changes

   

SL 15005.010 Temporary Emergency Worker Exclusion: Resource Guide

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  The Guide contains information on the background, purpose, and application of the temporary emergency worker exclusion.