publicdata/ssa-gov
1
0
Fork 0
Code Issues Pull requests Projects Releases Packages Wiki Activity Actions
ssa-gov/www.ssa.gov/slge/determining-coverage.htm

192 lines
No EOL
20 KiB
HTML
Raw Blame History

<!doctype html>
<html class="no-js" lang="en"><head>
<!-- REQUIRED META INFORMATION -->
<meta charset="UTF-8" />
<meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1" />
<meta name="viewport" content="width=device-width, initial-scale=1" />
<meta name="msapplication-tap-highlight" content="no" />
<meta name="DCTERMS:contentOwner" content="HMartinez" />
<meta name="DCTERMS:contentOffice" content="DCRDP:OISP:OAESP" />
<meta name="DCTERMS:coder" content="^ORDP Webmaster" />
<meta name="DCTERMS:coderOffice" content="DCRDP:ODEPPIN:OPPS" />
<meta name="description" content="This page helps determine Social Security and Medicare Coverage of State and Local Government Employees.">
<meta name="DCTERMS:dateCertified" content="2019-11-25" />
<!-- DOCUMENT TITLE -->
<title>Determining Social Security and Medicare Coverage of State and Local Government Employees | State and Local Government Employers | SSA</title>
<!-- META INFORMATION -->
<meta name="dc.language" scheme="ISO639-2" content="eng">
<meta name="dc.creator" content="DCRDP.OISP.OEIE">
<meta name="dc.date.created" scheme="ISO8601" content="2001-06">
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
<meta name="dc.language" scheme="ISO639-2" content="eng">
<meta name="dc.title" content="Determining Social Security and Medicare Coverage of State and Local Government Employees">
<meta name="dc.date.reviewed" scheme="ISO8601" content="6/4/2015"> <!-- FRAMEWORK STYLES & SCRIPTS -->
<link href="/framework/css/phoenix.css" rel="stylesheet" media="all" />
<!-- CUSTOM STYLES & SCRIPTS -->
<!-- <link href="your.css" type="text/css" rel="stylesheet" media="all" /> -->
<!-- <script src="your.js"></script> -->
<style>
.breadcrumbs {
background-color: #fbfbfb;
border: 1px dotted #ddd;
border-width: 0 0 1px;
border-radius: 0px;
font-size: .875em;
margin: -1.5% 0 1%;
padding: 7px 16px;
}
</style>
<!-- STYLES -->
<link rel="stylesheet" href="/framework/css/ssa.firefly.css" />
<!-- SCRIPTS -->
<script src="/framework/js/ssa.firefly.head.js"></script>
<script>(window.BOOMR_mq=window.BOOMR_mq||[]).push(["addVar",{"rua.upush":"false","rua.cpush":"false","rua.upre":"false","rua.cpre":"false","rua.uprl":"false","rua.cprl":"false","rua.cprf":"false","rua.trans":"","rua.cook":"false","rua.ims":"false","rua.ufprl":"false","rua.cfprl":"false","rua.isuxp":"false","rua.texp":"norulematch","rua.ceh":"false","rua.ueh":"false","rua.ieh.st":"0"}]);</script>
<script>!function(e){var n="https://s.go-mpulse.net/boomerang/";if("False"=="True")e.BOOMR_config=e.BOOMR_config||{},e.BOOMR_config.PageParams=e.BOOMR_config.PageParams||{},e.BOOMR_config.PageParams.pci=!0,n="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="LERZW-HECFS-R8H4E-23UQ7-ERMQB",function(){function e(){if(!o){var e=document.createElement("script");e.id="boomr-scr-as",e.src=window.BOOMR.url,e.async=!0,i.parentNode.appendChild(e),o=!0}}function t(e){o=!0;var n,t,a,r,d=document,O=window;if(window.BOOMR.snippetMethod=e?"if":"i",t=function(e,n){var t=d.createElement("script");t.id=n||"boomr-if-as",t.src=window.BOOMR.url,BOOMR_lstart=(new Date).getTime(),e=e||d.body,e.appendChild(t)},!window.addEventListener&&window.attachEvent&&navigator.userAgent.match(/MSIE [67]\./))return window.BOOMR.snippetMethod="s",void t(i.parentNode,"boomr-async");a=document.createElement("IFRAME"),a.src="about:blank",a.title="",a.role="presentation",a.loading="eager",r=(a.frameElement||a).style,r.width=0,r.height=0,r.border=0,r.display="none",i.parentNode.appendChild(a);try{O=a.contentWindow,d=O.document.open()}catch(_){n=document.domain,a.src="javascript:var d=document.open();d.domain='"+n+"';void(0);",O=a.contentWindow,d=O.document.open()}if(n)d._boomrl=function(){this.domain=n,t()},d.write("<bo"+"dy onload='document._boomrl();'>");else if(O._boomrl=function(){t()},O.addEventListener)O.addEventListener("load",O._boomrl,!1);else if(O.attachEvent)O.attachEvent("onload",O._boomrl);d.close()}function a(e){window.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!window.BOOMR||!window.BOOMR.version&&!window.BOOMR.snippetExecuted){window.BOOMR=window.BOOMR||{},window.BOOMR.snippetStart=(new Date).getTime(),window.BOOMR.snippetExecuted=!0,window.BOOMR.snippetVersion=12,window.BOOMR.url=n+"LERZW-HECFS-R8H4E-23UQ7-ERMQB";var i=document.currentScript||document.getElementsByTagName("script")[0],o=!1,r=document.createElement("link");if(r.relList&&"function"==typeof r.relList.supports&&r.relList.supports("preload")&&"as"in r)window.BOOMR.snippetMethod="p",r.href=window.BOOMR.url,r.rel="preload",r.as="script",r.addEventListener("load",e),r.addEventListener("error",function(){t(!0)}),setTimeout(function(){if(!o)t(!0)},3e3),BOOMR_lstart=(new Date).getTime(),i.parentNode.appendChild(r);else t(!1);if(window.addEventListener)window.addEventListener("load",a,!1);else if(window.attachEvent)window.attachEvent("onload",a)}}(),"".length>0)if(e&&"performance"in e&&e.performance&&"function"==typeof e.performance.setResourceTimingBufferSize)e.performance.setResourceTimingBufferSize();!function(){if(BOOMR=e.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var n=""=="true"?1:0,t="",a="vht6pfix22vgcz6v56ka-f-8fcdcebfc-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,o={"ak.v":"39","ak.cp":"1204614","ak.ai":parseInt("728289",10),"ak.ol":"0","ak.cr":3,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"348c626","ak.r":35636,"ak.a2":n,"ak.m":"dsca","ak.n":"essl","ak.bpcip":"169.231.231.0","ak.cport":33018,"ak.gh":"23.214.170.93","ak.quicv":"","ak.tlsv":"tls1.3","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"bbr","ak.t":"1742073748","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==SkxlYw42Imi6WqDSOSReWCIM4bPUK4WOAJyirHyuPu4UFRklX32dPceAfmPocsnwzgHExlWI5+CU0p0QhEjmQ5yAVTMShXaOltJthN+3C/sH5jE6s4zHHzwzb1kVkfzKSQ52ijyFzD+vLaJVvRV5ShLKtj5C6DPNEY7AMcQlNhQ2d3g7FvB23epJyMQyNDkfVarQJUWA/iARKkNjJqfc93Xy/fu5fWQGkanPXjcBK5S1Jdz004h6CDE0bxOkVden4eOb7ZonB7QS3LrNGK79rnQrr1sUx2Am0lul7iONATcYsOk/ZhZ7GUYmZtEMVw8rRw4tZcqSpfpTe2xQyvon1Pns3IfkTPEzx4c+p36kudynGYBghMoP8vMn1f6Ahv0QLfTLcXTF5mWFy7FzgddiUiezyp6+10T4D6Rb6V2DaGk=","ak.pv":"98","ak.dpoabenc":"","ak.tf":i};if(""!==t)o["ak.ruds"]=t;var r={i:!1,av:function(n){var t="http.initiator";if(n&&(!n[t]||"spa_hard"===n[t]))o["ak.feo"]=void 0!==e.aFeoApplied?1:0,BOOMR.addVar(o)},rv:function(){var e=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(e)}};BOOMR.plugins.AK={akVars:o,akDNSPreFetchDomain:a,init:function(){if(!r.i){var e=BOOMR.subscribe;e("before_beacon",r.av,null,null),e("onbeacon",r.rv,null,null),r.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head>
<body>
<!-- BANNER -->
<aside class="accessibility" id="accessibility"><a href="#content" id="skip-navigation">Skip to main content</a></aside>
<!-- WCMS SITE ALERT (EMERGENCY) -->
<div class="print-dn wcms" aria-label="Site Alert" style="background-color: #FFE396;">
<div class="fx mx-auto px3 py2" style="max-width: 75rem;">
<svg class="fx-none mr2 svg3" focusable="false" viewbox="0 0 20 20" aria-hidden="true">
<path fill="#FFFFFF" fill-rule="evenodd" stroke-width="0" d="M10.8,15h-1.7v-1.7h1.7v1.7ZM10.8,11.7h-1.7v-4.9h1.7v4.9Z" vector-effect="non-scaling-stroke"></path>
<path fill="#1C1D1F" fill-rule="evenodd" stroke-width="0" d="M.8,17.5h18.3L10,1.7.8,17.5ZM10.8,15h-1.7v-1.7h1.7v1.7ZM10.8,11.7h-1.7v-4.9h1.7v4.9h0Z" vector-effect="non-scaling-stroke"></path>
</svg>
<a class="cc" href="https://www.ssa.gov/manage-benefits/make-an-appointment"><u>If you need to visit an office, schedule an appointment first. Find out how.</u></a>
</div>
</div>
<!-- WCMS SITE ALERT (INFORMATION) -->
<div class="print-dn wcms" aria-label="Site Alert" style="background-color: #E7F6F8;">
<div class="fx mx-auto px3 py2" style="max-width: 75rem;">
<svg class="fx-none mr2 svg3" focusable="false" viewbox="0 0 20 20" aria-hidden="true">
<path fill="#1C1D1F" fill-rule="evenodd" stroke-width="0" d="M10,1.7C5.4,1.7,1.7,5.4,1.7,10s3.7,8.3,8.3,8.3,8.3-3.7,8.3-8.3S14.6,1.7,10,1.7ZM9.2,7.5v-1.7h1.7v1.7h-1.7ZM9.2,9.2v5h1.7v-5h-1.7Z" vector-effect="non-scaling-stroke"></path>
<path fill="#FFFFFF" fill-rule="evenodd" stroke-width="0" d="M10.8,7.5h-1.7v-1.7h1.7v1.7Z" vector-effect="non-scaling-stroke"></path>
<path fill="#FFFFFF" fill-rule="evenodd" stroke-width="0" d="M10.8,14.2h-1.7v-5h1.7v5Z" vector-effect="non-scaling-stroke"></path>
</svg>
<a class="cc" href="https://www.ssa.gov/benefits/retirement/social-security-fairness-act.html"><u>Information about the Social Security Fairness Act (WEP/GPO)</u></a>
</div>
</div>
<ssa-header class="print-dn"><noscript><header class="bg-logo white" id="banner" role="banner" style="background-color: #0b4778;"><div class="fx fx-jc-sb px2 py0 wrapper"><div class="fs2 fw4 ma0 l-fs3"><a class="fx fx-ai-c hover-yellow py3 white m-py2" href="/"><img alt="" class="svg3 m-svg5" src="/framework/images/logo.svg" height="64" width="64"> <span class="pl1 m-pl2">Social Security</span></a></div><nav class="fs1 fx print-dn"><a class="fx fx-ai-c hover-yellow px2 white" href="https://search.ssa.gov/search?affiliate=ssa" id="ssa-search" title="Search" target="_blank"><svg class="svg1" focusable="false" viewbox="0 0 24 24"><path d="M14.182.0q-1.994.0-3.814.78t-3.132 2.092-2.092 3.132-.78 3.814q0 1.713.558 3.281t1.59 2.847l-6.196 6.187q-.315.315-.315.776.0.469.311.78t.78.311q.46.0.776-.315l6.187-6.196q1.278 1.031 2.847 1.59t3.281.558q1.994.0 3.814-.78t3.132-2.092 2.092-3.132.78-3.814-.78-3.814-2.092-3.132-3.132-2.092-3.814-.78zm0 2.182q1.551.0 2.966.605t2.438 1.628 1.628 2.438.605 2.966-.605 2.966-1.628 2.438-2.438 1.628-2.966.605-2.966-.605-2.438-1.628-1.628-2.438-.605-2.966.605-2.966 1.628-2.438 2.438-1.628 2.966-.605z" vector-effect="non-scaling-stroke"></path></svg> <span class="dn m-dib m-pl1">Search</span> </a><a class="fx fx-ai-c hover-yellow px2 white" href="/menu" id="ssa-menu" title="Menu"><svg class="svg1" focusable="false" viewbox="0 0 24 24"><path d="M3 5h18q.414.0.707.293T22 6t-.293.707T21 7H3q-.414.0-.707-.293T2 6t.293-.707T3 5zm0 12h18q.414.0.707.293T22 18t-.293.707T21 19H3q-.414.0-.707-.293T2 18t.293-.707T3 17zm0-6h18q.414.0.707.293T22 12t-.293.707T21 13H3q-.414.0-.707-.293T2 12t.293-.707T3 11z" vector-effect="non-scaling-stroke"></path></svg> <span class="dn m-dib m-pl1">Menu</span> </a><a class="fx fx-ai-c hover-yellow px2 white" hreflang="es" href="/es" id="ssa-languages" title="Español"><svg class="svg1" focusable="false" viewbox="0 0 14 16"><path fill-rule="evenodd" d="M7 1C3.14 1 0 4.14.0 8s3.14 7 7 7c.48.0.94-.05 1.38-.14-.17-.08-.2-.73-.02-1.09.19-.41.81-1.45.2-1.8-.61-.35-.44-.5-.81-.91-.37-.41-.22-.47-.25-.58-.08-.34.36-.89.39-.94.02-.06.02-.27.0-.33.0-.08-.27-.22-.34-.23-.06.0-.11.11-.2.13-.09.02-.5-.25-.59-.33-.09-.08-.14-.23-.27-.34-.13-.13-.14-.03-.33-.11s-.8-.31-1.28-.48c-.48-.19-.52-.47-.52-.66-.02-.2-.3-.47-.42-.67-.14-.2-.16-.47-.2-.41-.04.06.25.78.2.81-.05.02-.16-.2-.3-.38-.14-.19.14-.09-.3-.95s.14-1.3.17-1.75c.03-.45.38.17.19-.13-.19-.3.0-.89-.14-1.11-.13-.22-.88.25-.88.25.02-.22.69-.58 1.16-.92.47-.34.78-.06 1.16.05.39.13.41.09.28-.05-.13-.13.06-.17.36-.13.28.05.38.41.83.36.47-.03.05.09.11.22s-.06.11-.38.3c-.3.2.02.22.55.61s.38-.25.31-.55c-.07-.3.39-.06.39-.06.33.22.27.02.5.08.23.06.91.64.91.64-.83.44-.31.48-.17.59.14.11-.28.3-.28.3-.17-.17-.19.02-.3.08-.11.06-.02.22-.02.22-.56.09-.44.69-.42.83.0.14-.38.36-.47.58-.09.2.25.64.06.66-.19.03-.34-.66-1.31-.41-.3.08-.94.41-.59 1.08.36.69.92-.19 1.11-.09.19.1-.06.53-.02.55.04.02.53.02.56.61.03.59.77.53.92.55.17.0.7-.44.77-.45.06-.03.38-.28 1.03.09.66.36.98.31 1.2.47.22.16.08.47.28.58.2.11 1.06-.03 1.28.31.22.34-.88 2.09-1.22 2.28-.34.19-.48.64-.84.92s-.81.64-1.27.91c-.41.23-.47.66-.66.8 3.14-.7 5.48-3.5 5.48-6.84.0-3.86-3.14-7-7-7L7 1zm1.64 6.56c-.09.03-.28.22-.78-.08-.48-.3-.81-.23-.86-.28.0.0-.05-.11.17-.14.44-.05.98.41 1.11.41.13.0.19-.13.41-.05.22.08.05.13-.05.14zM6.34 1.7c-.05-.03.03-.08.09-.14.03-.03.02-.11.05-.14.11-.11.61-.25.52.03-.11.27-.58.3-.66.25zm1.23.89c-.19-.02-.58-.05-.52-.14.3-.28-.09-.38-.34-.38-.25-.02-.34-.16-.22-.19.12-.03.61.02.7.08.08.06.52.25.55.38.02.13.0.25-.17.25zm1.47-.05c-.14.09-.83-.41-.95-.52-.56-.48-.89-.31-1-.41-.11-.1-.08-.19.11-.34.19-.15.69.06 1 .09.3.03.66.27.66.55.02.25.33.5.19.63h-.01z" vector-effect="non-scaling-stroke"></path></svg> <span class="dn m-dib m-pl1">Español</span> </a><a class="fx fx-ai-c hover-yellow px2 white" href="https://secure.ssa.gov/RIL/SiView.action" id="ssa-signin" title="Sign in" target="_blank"><svg class="svg1" focusable="false" viewbox="0 0 24 24"><path d="M12 17.016q-.797.0-1.406-.61t-.61-1.405.61-1.405 1.406-.61 1.406.61.61 1.406-.61 1.407-1.406.61zm6 3V9.986H6v10.03h12zm-6-17.11q-1.266.0-2.18.914T8.906 6H9v2.016h6.094V6q0-1.266-.914-2.18T12 2.906zm6 5.11q.797.0 1.406.586t.61 1.383v10.03q0 .798-.61 1.384T18 21.984H6q-.797.0-1.406-.586t-.61-1.384V9.986q0-.798.61-1.384T6 8.016h.984V6q0-2.063 1.477-3.54T12 .985t3.54 1.477T17.015 6v2.016H18z" vector-effect="non-scaling-stroke"></path></svg> <span class="dn m-dib m-pl1">Sign in</span></a></nav></div></header></noscript></ssa-header><script src="https://www.ssa.gov/legacy/components/dist/ssa-header.js"></script>
<!-- MAIN CONTENT -->
<main class="content" id="content" role="main">
<!-- TITLE BAR -->
<section class="bg-ivory-200">
<!-- WRAPPER -->
<div class="py2 wrapper">
<h2 class="fw4 ma0">Determining Social Security and Medicare Coverage of State and Local Government Employees
</h2>
</div>
</section>
<!-- WRAPPER -->
<section class="wrapper">
<!--GRID-->
<div class="grid">
<!-- FIRST COLUMN -->
<article class="cell w-100 m-w-100">
<!-- BREADCRUMBS -->
<nav class="breadcrumbs fs1" aria-label="Breadcrumbs">
<ol>
<li><a href="https://www.ssa.gov">SSA Home</a></li>
<li><a href="index.htm">State and Local Government Employers</a></li>
<li><a href="tops_interest.htm">Topics of Interest</a></li>
<li aria-current="page">Determining Social Security and Medicare Coverage of State and Local Government Employees </li>
</ol>
</nav>
</article><!--END FIRST COLUMN-->
<!-- FIRST COLUMN -->
<article class="cell w-100 m-w-20">
<p class="js-toggle navigation_class"><a href="index.htm">SLGE Home</a></p>
<p class="js-toggle navigation_class"><a href="overview.htm">Overview</a></p>
<p class="js-toggle navigation_class"><a href="tops_interest.htm">Topics of Interest</a></p>
<p class="js-toggle navigation_class"><a href="law_regs.htm">Law and Regulations</a></p>
<p class="js-toggle navigation_class"><a href="faqs.htm">FAQs</a></p>
<p class="js-toggle navigation_class"><a href="pubs.htm">Publications</a></p>
<p class="js-toggle navigation_class"><a href="who_to_contact.htm">Who to Contact</a></p>
<p class="js-toggle navigation_class"><a href="related_links.htm">Related Links</a></p>
<p class="js-toggle navigation_class"><a href="https://www.ssa.gov/bso/bsowelcome.htm">Employer Reporting</a></p>
<p class="js-toggle navigation_class"><a href="sitemap.htm">Site Map</a></p>
</article><!-- END FIRST COLUMN-->
<!--SECOND COLUMN-->
<article class="cell w-100 m-w-80">
<p>The following information is also available in a <a href="documents/slch900.pdf" onMouseOver="a('Determining Social Security and Medicare Coverage of State and Local Government Employees chart');return true" onMouseOut="b()">chart</a><img src="images/blank.gif" height="1" width="5" border="0" alt="blank space">(80.5 KB, pdf).</p>
<!--ACCORDIAN WIDGETS-->
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Is the position or service covered for Social Security and Medicare under a Section 218 Agreement?</a><section class="js-toggle-content">
<p>If the answer is &#8220;No,&#8221; then go to the next question.</p>
<p>If the answer is &#8220;Yes,&#8221; then withhold Social Security and
Medicare, unless Section 218 Mandatory and Optional Exclusions apply (see <a href="https://secure.ssa.gov/apps10/poms.nsf/lnx/1930001356!opendocument" onMouseOver="a('State and Local Coverage Handbook - Mandatory Exclusions');return true" onMouseOut="b()">SL&nbsp;30001.356</a> and <a href="https://secure.ssa.gov/apps10/poms.nsf/lnx/1930001357!opendocument" onMouseOver="a('State and Local Coverage Handbook - Optional Exclusions');return true" onMouseOut="b()">SL&nbsp;30001.357</a>).
</p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Is the employee a qualified member of a public retirement system?</a><section class="js-toggle-content">
<p>If the answer is &#8220;No,&#8221; then withhold mandatory Social Security and Medicare, unless an exclusion from mandatory Social Security and Medicare applies (see <a href="https://secure.ssa.gov/apps10/poms.nsf/lnx/1950001560!opendocument" onMouseOver="a('State and Local Coverage Handbook - Services Not Subject to Mandatory Social Security and Medicare Coverage');return true" onMouseOut="b()">SL&nbsp;50001.560</a>).</p>
<p>If the answer is &#8220;Yes,&#8221; then go to the next question.</p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Is employee covered by a Section 218 Agreement that provides Medicare-only coverage for employees hired prior to April 1, 1986?</a><section class="js-toggle-content">
<p>If the answer is &#8220;Yes,&#8221; then withhold Medicare for that employee, unless Section 218 Mandatory and Optional Exclusions apply (see <a href="https://secure.ssa.gov/apps10/poms.nsf/lnx/1930001356!opendocument" onMouseOver="a('State and Local Coverage Handbook - Mandatory Exclusions');return true" onMouseOut="b()">SL&nbsp;30001.356</a> and <a href="https://secure.ssa.gov/apps10/poms.nsf/lnx/1930001357!opendocument" onMouseOver="a('State and Local Coverage Handbook - Optional Exclusions');return true" onMouseOut="b()">SL&nbsp;30001.357</a>).</p>
<p>If the answer is &#8220;No,&#8221; then go to the next question.</p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Does the Medicare Continuing Employment Exception apply?</a><section class="js-toggle-content">
<p>If the answer is &#8220;Yes,&#8221; then do not withhold Social Security or Medicare (see <a href="https://secure.ssa.gov/apps10/poms.nsf/lnx/1950001520!opendocument" onMouseOver="a('State and Local Coverage Handbook - Continuing Employment Exception');return true" onMouseOut="b()">SL&nbsp;50001.520</a>).</p>
<p>If the answer is &#8220;No,&#8221; then withhold Medicare only, unless there is an exclusion from mandatory Medicare (see <a href="https://secure.ssa.gov/apps10/poms.nsf/lnx/1950001530!opendocument" onMouseOver="a('State and Local Coverage Handbook - Services Not Subject to Mandatory Medicare Coverage');return true" onMouseOut="b()">SL&nbsp;50001.530</a>).</p>
</section>
</div>
<!-- END ACCORDIONS -->
<!-- WARNING BOX -->
<div class="alert-red">
<h4>CAUTION</h4>
<p>This information is meant as a guide only and is not a substitute for discussing difficult Section 218 coverage situations with your State Social Security Administrator or FICA taxation issues with your IRS FSLG Specialist. The above references can be found in the <A onMouseOver="a('State and Local Coverage Handbook');return true" onMouseOut="b()" href="https://secure.ssa.gov/apps10/poms.nsf/chapterlist!openview&restricttocategory=19">State and Local Coverage Handbook</A>.</p>
</div>
<!-- END WARNING BOX -->
</article><!-- END SECOND COLUMN -->
</div><!-- END GRID-->
</section>
</main>
<!-- FOOTER -->
<ssa-footer class="print-dn"><noscript><footer class="fs1 print-dn" id="footer" role="contentinfo"><div class="wrapper"><a class="db" href="/menu#footer">Footer menu</a></div></footer></noscript></ssa-footer><script src="https://www.ssa.gov/legacy/components/dist/ssa-footer.js"></script>
<!-- SCRIPTS -->
<script src="/framework/js/ssa.firefly.body.js"></script>
</body>
</html>
Reference in a new issue View git blame Copy permalink