The Senate Finance Committee, in a report based on the Social Security Amendments
of 1967, stated that effective January 1, 1968, services performed by an individual
temporarily hired to serve as an employee on the basis that a condition of emergency
exists are required to be excluded from Federal Insurance Contributions Act (FICA)
tax withholding. Such emergencies can be, but are not necessarily limited to, fire,
storm, snow, earthquake, flood, volcanic eruption, or other similar condition of significant
disaster or peril to life or property.
Eligibility for FICA exemption under the temporary emergency worker exclusion is contingent
upon several key factors:
There must be an employee-employer relationship;
The employment relationship must be established on a temporary basis; and
Employment must be in case of fire, storm, snow, volcano, earthquake, flood, or similar
In addition to the nature of the employment being based on an emergency, the position
itself must be of an emergency nature (i.e., life saving or life protecting services).
The temporary emergency worker exclusion is referenced in Sections 210(a)(7)(F) and
218(c)(6)(E) of the Social Security Act (Act) and Section 3121(b)(7)(F)(iii) of the
Internal Revenue Code (IRC).