SL 60001.665 Cooperative Federal-State Government Employment
If an individual performs services in connection with an activity carried on cooperatively by the Federal Government and any State or local government entity, it must be determined whether the individual is an employee of the Federal government or of the State or political subdivision. Beginning November 10, 1988, under section 205(p) (1) of the Social Security Act, SSA determines whether the individual is an employee of the Federal government or of the State or political subdivision. Before November 10, 1988, SSA accepted a determination by the heads of other Federal agencies as to whether such individuals were Federal employees. Such determinations are for Social Security coverage purposes and not for purposes of taxation.
If it is determined the individual is not an employee of the Federal government, it must be determined whether the individual's services are covered under the State's Section 218 Agreement or under the mandatory Social Security coverage provisions. If there is a question concerning the identity of employer, the issue and all pertinent information should be submitted to the Social Security Administration.