Effective with remuneration paid after December 31, 1982, services for the Federal government that are not subject to Social Security coverage are subject to hospital insurance (HI)-only coverage unless excluded under

RS 01901.340B.4., RS 01901.340C.7., or RS 01901.340C.6.

Effective for most State and local government employees hired after

March 31, 1986 and not subject to Social Security coverage, remuneration for services is subject to HI-only coverage unless otherwise excluded.

Employees who were hired prior to April 1, 1986, who are not covered by Social Security and Medicare under a Section 218 Agreement or mandatory Social Security coverage, are exempt from both Social Security and Medicare coverage and taxation. However, States may extend HI-only coverage to those same State and local government employees who were hired before April 1, 1986 by means of a HI-only coverage referendum.