Site Index | State and Local Government Employers

Instructions	Select A-Z below to get close to your topic or just scroll through the list of topics on this page. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Actuarial Information -- Automatic Increases	Domestic and Election Worker Coverage Thresholds OASDI Contribution and Benefit Base (table of maximum taxable earnings)
Contacts	Government Pension Offset (GPO) questions - contact local Social Security office Internal Revenue Service Internal Revenue Service Federal, State and Local Governments National Conference of State Social Security Administrators (NCSSSA) [Disclaimer] Social Security Local Office Locations SSA Regional Office State and Local Coverage Specialists State Social Security Administrator Windfall Elimination Provision (WEP) questions - contact local Social Security office
Coverage of State and Local Government Employees, Social Security and Medicare	Fact Sheet--How State and Local Government Employees Are Covered By Social Security and Medicare Mandatory Medicare Hospital Insurance (HI) Coverage - Discussion Section 210(p) of the Social Security Act Social Security Regulation 20 CFR 404.1018(b) Internal Revenue Code Section 3121(u) Mandatory Social Security and Medicare Hospital Insurance (HI) Coverage - Discussion Section 210 of the Social Security Act Social Security Regulation 20 CFR 404.1020 Social Security Regulation 20 CFR 404.1204(b) IRS Regulation 26 CFR 31.3121(b)(7)-2 Overview of Social Security and Medicare Coverage for Public Employees Section 218 Agreement Coverage - Discussion Section 218 of the Social Security Act (42 USC 418) Social Security Regulations 20 CFR 404.1200-404.1219 Section 218 Medicare HI-Only Coverage - Discussion Section 218(n) of the Social Security Act Frequently Asked Question
Election Workers	Election Workers - Discussion Chart: Election Worker Coverage (State-by-State) IRS Reporting Requirements - IRS Revenue Ruling 2000-6
Employment, Definition of	Section 210(a) of the Social Security Act Section 3121(b) of the Internal Revenue Code Social Security Regulation 20 CFR 404.1020
Firefighters	See "Police and Firefighter"
Frequently Asked Questions	Commonly asked questions about coverage for public employees
Internal Revenue Service	IRS Home Page
Law and Regulations	Section 210 of the Social Security Act Section 218 of the Social Security Act Social Security Regulation 20 CFR 404.1018 Social Security Regulation 20 CFR 404.1020 Social Security Regulations 20 CFR 404.1200-404.1219 Social Security Rulings Internal Revenue Code Section 3121 IRS Regulation 26 CFR 31.3121(b)(7)-2 IRS Revenue Procedure 91-40 IRS Revenue Ruling 2000-6 [Disclaimer] IRS Revenue Ruling 88-36 [Disclaimer] IRS Revenue Ruling 86-88 [Disclaimer]
Mandatory Social Security and Medicare Hospital Insurance (HI) Coverage	See Coverage of State and Local Government Employees
Medicare (Hospital Insurance-HI)	See Coverage of State and Local Government Employees
National Conference of State Social Security Administrators (NCSSSA)	NCSSSA Home Page [Disclaimer] State Social Security Administrator - Who to Contact [Disclaimer]
Police and Firefighters	Police and Firefighters - Discussion Social Security Regulation 20 CFR 404.1212
Privacy Policy	Social Security Online privacy policy
Publications	Social Security Administration (SSA) Government Pension Offset (GPO) How State and Local Government Employees Are Covered By Social Security and Medicare - Fact Sheet IRS News and Published Guidance Social Security Handbook State and Local Coverage Handbook Windfall Elimination Provision - Fact Sheet Internal Revenue Service (IRS) Federal-State Reference Guide - Publication 963 IRS Forms, Instructions, and Publications National Conference of State Social Security Administrators (NCSSSA) NCSSSA Handbook for State Social Security Administrators [Disclaimer]
Rehired Annuitants	New Hire vs.New Member of a Retirement System - Discussion IRS Regulation 26 CFR 31.3121(b)(7)-2(d)(4)(ii) Rehired Annuitants - Discussion
Related Links	Pension Benefit Guaranty Corporation Social Security Advisory Board
Retirement System Coverage Group	Definition for Section 218 purposes Section 218(d) of the Social Security Act Social Security Regulation 20 CFR 404.1206
Retirement System, Definition of	For Section 218 purposes - Social Security Regulation 20 CFR 404.1202 For mandatory Social Security coverage purposes - IRS Regulation 26 CFR 31.3121(b)(7)-2 IRS Revenue Procedure 91-40
Section 218 Agreement Coverage	See: Coverage of State and Local Government Employees
State and Local Coverage Handbook	State and Local Coverage Handbook (SLCH)
State Public Employer Web Sites	Colorado [Disclaimer] Kentucky [Disclaimer]
State Social Security Administrator	Role of the State Social Security Administrator - Discussion Who to Contact [Disclaimer]
Students	Chart: Student Coverage (State-by-State) Student Coverage - Discussion

Site Index of State and Local Government Employers

Instructions

Select A-Z below to get close to your topic or just scroll through the list of topics on this page.

Actuarial Information -- Automatic Increases

Contacts

Coverage of State and Local Government Employees, Social Security and Medicare

Election Workers

Employment, Definition of

Firefighters

Frequently Asked Questions

Internal Revenue Service

Law and Regulations

Mandatory Social Security and Medicare Hospital Insurance (HI) Coverage

Medicare (Hospital Insurance-HI)

National Conference of State Social Security Administrators (NCSSSA)

Police and Firefighters

Privacy Policy

Publications

Rehired Annuitants

Related Links

Retirement System Coverage Group

Retirement System, Definition of

Section 218 Agreement Coverage

State and Local Coverage Handbook

State Public Employer Web Sites

State Social Security Administrator

Students