If a rehired annuitant performs services in a position under the same covered divided
retirement system from which the annuitant retired and the annuitant was part of the
system that did not vote for coverage, the Social Security coverage status of the
rehired annuitant’s services depends on whether the annuitant is considered a new
member of the retirement system upon reemployment.
If the rehired annuitant is considered a new member of the divided retirement system,
services performed by the rehired annuitant are covered under the State's Agreement
with that division of the retirement system that voted for Social Security coverage,
in accordance with Section 218(d)(6)(C) of the Act.
If the rehired annuitant is not considered to be a new member of the divided retirement
system upon reemployment, the rehired annuitant retains their vote (Social Security
coverage status) under this same divided retirement system before retirement. If the
rehired annuitant was part of the retirement system that did not vote for Social Security
coverage, the IRS rules for mandatory coverage determine the Social Security coverage
status of the rehired annuitant.