TN 6 (10-23)
SL 60001.675 Intergovernmental Personnel Act of 1970
Effective January 5, 1971, the Intergovernmental Personnel Act (IPA) of 1970, Public
Law 91-648, permits the temporary assignment of personnel back and forth between Federal
agencies, State and local governments, Indian tribes or tribal organizations, institutions
of higher education and other eligible organizations. Assignments are for specific
work beneficial to both the State, local government, Indian tribe, or other eligible
organizations and the Federal agency concerned. An assignment agreement may not exceed
2 years but can be extended for 2 additional years without loss of employee rights
and benefits. An employee assigned under the IPA continues the retirement coverage
they had prior to the intergovernmental transfer.
State and local government employees covered under a Section 218 Agreement immediately
before the detail or appointment to the Federal government position continue to be
covered under that agreement.
A State or local government employee appointed to a position in a Federal agency is
carried by the State or local government on leave without pay status and is paid by
the Federal agency.
The employee is not covered for Social Security by virtue of the Federal service,
however, and wages paid are not reported by the Federal agency.
If a State or local government employee is appointed to a Federal agency and there
is a problem in reporting the wages paid, the State or local government should contact
the Federal agency and the employee to make arrangements to ensure correct reporting
procedures are implemented.
If the State or local government is given sufficient wage information and is reimbursed
the total Social Security taxes due, then the State or local government can include
those wages paid in its reports, if the employee's services for the State or local
government were covered under a Section 218 Agreement or the mandatory Social Security
coverage provisions.
A Federal employee detailed or appointed to a State position is not covered under
the State’s Section 218 Agreement even though the employee serves in a position covered
by the agreement. The employee continues the Federal coverage they had immediately
prior to the transfer, i.e., Federal retirement system or Social Security coverage
as a Federal employee.