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Social Security Fact Sheet

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 www.ssa.gov 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)
LSERS has prepared our own version of this form. Every new member hired after January 1, 2005 is required to read and sign this form. The member's employer must mail this signed form to LSERS. The LSERS form (Form 2SS) is found here. (PDF download)

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.

How State and Local Government Employees Are Covered By Social Security and Medicare
SSA fact sheet.

Here are three important fact sheets that you must read if you are eligible for benefits from Social Security:

Government Pension Offset
Windfall Elimination Provision
How State and Local Government Employees Are Covered By Social Security and Medicare