BASIC (12-03)

SL 50001.560 Services Not Subject to Mandatory Social Security and Medicare Coverage

The following services are excluded from mandatory coverage. Some services, while excluded from mandatory coverage are optional exclusions under Section 218 and, therefore, may be covered under a Section 218 Agreement. The exclusions that may be covered under a Section 218 Agreement are noted.

  • Services performed by individuals hired to be relieved from unemployment. (This does not include many programs financed from Federal funds where the primary purpose is to give the employee work experience or training.)

  • Services performed in a hospital, home or other institution by a patient or inmate thereof as an employee of a state or local government employer.

  • Services performed by an employee on a temporary basis in case of fire, storm, snow, earthquake, flood or other similar emergency.

  • Services performed by non-resident aliens with F-1, J-1, M-1 and Q-1 visas.

  • Services in positions compensated solely by fees that are subject to SECA (Self-Employment Contributions Act), unless Section 218 Agreement covers these services.

  • Services performed by a student enrolled and regularly attending classes at the school, college or university where they are working, unless Section 218 Agreement covers student services.

  • Services performed by an election worker or official whose pay in a calendar year is less than the amount mandated by law, unless Section 218 agreement covers election workers. To find the coverage status of election workers for each State, click the Election Worker Coverage Chart.

  • Services that would be excluded if performed for a private employer because it is not work defined as employment under Section 210(a) of the Social Security Act, unless Section 218 Agreement covers certain agricultural services.

NOTE: If the services are covered under a Section 218 Agreement, they are subject to Social Security and Medicare under the terms of the agreement because coverage under a Section 218 Agreement supersedes all other considerations. First determine whether a worker's services are covered under an agreement; if not, coverage is determined under the mandatory coverage and exclusion rules.


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SL 50001.560 - Services Not Subject to Mandatory Social Security and Medicare Coverage - 03/19/2013
Batch run: 03/19/2013
Rev:03/19/2013