TN 24 (11-09)
RS 01505.030 Definition of Wages for State and Local Government Employees
Citations: Soc. Sec. Act, Sec. 209
For state and local coverage, consider as wages
all remuneration paid to employees for services in employment covered under an agreement,
except for amounts specifically excluded.
Do not consider as wages
payments to an employee on or after the effective date of coverage under the state’s
agreements which are for services performed in periods before the effective date of
coverage unless the services were performed in positions mandatorily covered for Social
Security and Medicare or Medicare only.
When payments are unique for state and local employment, determine the wages by following
the policies and procedures in Wages RS 01401.000 and Wage Exclusions RS 01402.000.