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
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•
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.
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•
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.