TN 24 (11-09)

RS 01505.041 Determining Whether a State or Local Government Entity is Covered by a Section 218 Agreement

A. Instructions for determining whether a state or local entity is covered

When developing the coverage status of an entity, first ascertain whether the entity is listed in the state’s Section 218 Agreement, subsequent modification or summaries of state agreements. For those local offices that do not have a copy contact the Parallel Social Security Office (PSSO) by telephone to get this information.

NOTE: Final determinations regarding state Section 218 Agreements are governed by Federal law and are made by SSA. These determinations may be based on decisions regarding certain specific issues to which either Federal or state law is applied. Where state law may have a bearing on the issue, an opinion of the state legal officer may be requested if one does not already exist. The opinion will be given due weight in making the final determination.

B. If the entity has a Section 218 agreement, consider the following:

1. If Wages have been reported

  • No further development as to the entity's status is necessary.

2. If wages have not been reported

  • Obtain the views of the reporting official as to the reason for the non-reporting.

  • If necessary, make a determination regarding reporting and develop per Wage Development Policy Procedure - Entity Not Listed RS 01404.003.

If you do not find the employer in the state’s Section 218 Agreement, modifications, or summaries but the individual's E/R shows reporting for the period in question, contact the PSSO or regional office (RO).

NOTE: Because the alleged employer is not separately listed in the state’s Section 218 Agreement, modification, or summaries does not necessarily mean that the entity has not been included under the state's agreement. For example: an entity which is not separately listed may be a part of a retirement system coverage group, or the employer may be an integral part of a political subdivision and included under the name of the parent subdivision.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301505041
RS 01505.041 - Determining Whether a State or Local Government Entity is Covered by a Section 218 Agreement - 11/19/2009
Batch run: 11/19/2009
Rev:11/19/2009