The Social Security Administration now has a special
section of its website “Social Security Online” devoted
to state and local government employers. The site is
located at
http://www.ssa.gov/slge/, and includes an overview
of the Social Security laws applicable to State and
local governments, frequently asked questions, who to
contact, employer reporting instructions and
information, and many of SSA’s helpful publications for
public sector employers and their employees, including:
Federal-State Reference Guide
IRS Publication 963 provides State and local government
employers information on FICA coverage and withholding
and reporting guidelines.
If you Hire Employees Not Covered by Social Security -
Social Security Form (SSA1945)
Government Pension Offset
SSA fact sheet that explains how GPO may affect Social
Security spousal benefits.
Windfall Elimination Provision
SSA fact sheet that explains how a pension from work not
covered by Social Security may affect your Social
Security benefits.
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