TN 8 (01-20)

SL 30001.358 Temporary Emergency Worker Exclusion

A. General policy

The Senate Finance Committee, in a report based on the Social Security Amendments of 1967, stated that 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 required to be excluded from Federal Insurance Contributions Act (FICA) tax withholding. Such emergencies can be, but are not necessarily limited to, fire, storm, snow, earthquake, flood, volcanic eruption, or other similar condition of significant disaster or peril to life or property.

Eligibility for FICA exemption under the temporary emergency worker exclusion is contingent upon several key factors:

  1. 1. 

    There must be an employee-employer relationship;

  2. 2. 

    The employment relationship must be established on a temporary basis; and

  3. 3. 

    Employment must be in case of fire, storm, snow, volcano, earthquake, flood, or similar emergency.

In addition to the nature of the employment being based on an emergency, the position itself must be of an emergency nature (i.e., life saving or life protecting services).

The temporary emergency worker exclusion is referenced in Sections 210(a)(7)(F) and 218(c)(6)(E) of the Social Security Act (Act) and Section 3121(b)(7)(F)(iii) of the Internal Revenue Code (IRC).

B. Temporary Emergency Worker Resource guide

The Temporary Emergency Worker Exclusion Resource Guide provides additional information on the background, purpose, and application of the exclusion.

The purpose of the guide is to examine the temporary emergency worker exclusion from FICA tax withholding by providing general information on the laws and regulations that pertain to the exclusion as well as detailing the possible situations in which a temporary emergency worker may exist. The information found in this guide does not account for every possible situation, but is what State and local governments most commonly encounter. Therefore, all information along with all questions and answers are provided for general information only.


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SL 30001.358 - Temporary Emergency Worker Exclusion - 01/29/2020
Batch run: 01/29/2020