Overview of Section 218 Agreements

For more than 50 years, Social Security coverage has been available to State and local government employees through a unique Federal-State agreement authorized by Section 218 of the Social Security Act. It represents a mutual commitment to assure that participation in the Social Security program is a viable part of employee benefit programs available to public employees. Each State has a Section 218 Agreement with the Social Security Administration, and it is still in force and effect.

In 1986 and 1991 significant legislative changes were made to the Social Security Act and the Internal Revenue Code which mandated Social Security and Medicare coverage for certain public employees. These changes have increased the role and responsibilities of State and local government employers significantly.

To learn how public employees are covered under a Section 218 Agreement and when they are mandatorily covered for Social Security and Medicare, click one of the following:

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