TN 24 (11-09)

RS 01505.013 Cessation of Mandatory Coverage for State and Local Government Employees

Mandatory Social Security coverage ceases when a state or local government employee becomes a member of a public retirement system. There are two considerations:

  • If an employee was hired after April 1, 1986, and is not a member of public retirement system, the employee is covered for Social Security and Medicare. If the employee subsequently becomes a member of a retirement system, the employee ceases to be covered for Social Security (but not Medicare because the employee was hired after April 1, 1986). Employees hired or rehired after March 31, 1986, remain covered for Medicare regardless of their membership in a retirement system.

  • If an employee was hired prior to April 1, 1986, and was not a member of public retirement system, the employee is covered for Social Security and Medicare. If the employee subsequently becomes a member of a retirement system, the employee ceases to be covered for Social Security and Medicare.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301505013
RS 01505.013 - Cessation of Mandatory Coverage for State and Local Government Employees - 11/19/2009
Batch run: 11/19/2009
Rev:11/19/2009