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.