TN 2 (12-05)
SL 30001.358 Temporary Emergency Worker Exclusion
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 mandatorily excluded from FICA tax withholding. Such emergencies can be, but are not necessarily limited to, fire, storm, snow, earthquake, flood, volcanic, 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: (1) There must be an employee-employer relationship; (2) the employment relationship must be established on a temporary basis, and (3) employment must be in case of fire, storm, snow earthquake, flood, or similar emergency. 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 and Section 3121(b)(7)(F)(iii) of the Internal Revenue Code. For additional information on the background, purpose, and application of the exclusion refer to the Temporary Emergency Worker Exclusion Resource Guide. The guide can be found in Section SL 15005.010.