SL 60001.635 Police Officers and Firefighters
Police officer and firefighter positions are defined under State statutes and court decisions. The terms do not include services in positions that, although connected with police and firefighting functions, are not actually police officer and firefighter positions.
NOTE: Police officers and firefighters are not considered emergency workers under the required exclusion from Social Security and Medicare coverage. This exclusion applies only to services of an employee who was hired because of an unforeseen emergency to do work in connection with that emergency on a temporary basis (e.g., an individual hired to battle a major forest fire or to provide emergency assistance in other similar disasters such as volcano eruption, severe ice storm, earthquake and flood).