TN 6 (12-05)

SL 90005.005 Transmittal 2 to SL 30001, December 2005

Part 19 - State and Local Coverage Handbook

Chapter 300 - Coverage Under Section 218 Agreements

Subchapter 01 - Coverage Under Section 218 Agreements

   

Audience

State Social Security Administrators
Regional Offices -- RSI Team Leaders
Parallel Social Security Field Offices -- District Managers
Regional General Counsel Staff

   

Originating Component

OISP

   

Effective Date

Upon Receipt

   

Background

This new POMS section SL 30001.358 contains information regarding the temporary emergency worker exclusion from FICA tax withholding. The exclusion states services performed by an individual temporarily hired to serve as an employee on the basis that a condition of emergency exists are mandatorily excluded from FICA.

   

Summary of Changes

   

SL 30001.358 Temporary Emergency Worker Exclusion

• •

  Explains effective January 1, 1968 services performed by an individual temporarily hired to serve as an employee on the basis that a condition of emergency exists are mandatorily excluded from FICA.

• •

  Serves as an introduction and a link to the Temporary Emergency Worker Exclusion Resource Guide. The Guide contains information on the background, purpose, and application of the exclusion.