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<h2 class="fw4 ma0">State and Local Government Employers - Information</h2>
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<p align="left">Welcome to SSA's web site for State and local government employers. Currently, there are about 98,000 public employers and 23 million public employees.</p>
<p align="left"><STRONG>Attention! If you hire new employees not covered by Social Security:</STRONG> Section 419(c) of Public Law 108-203, the Social Security Protection Act of 2004, requires State and local government employers to disclose the effect of the Windfall Elimination Provision and the Government Pension Offset to employees hired on or after January 1, 2005, in jobs not covered by Social Security. The law requires newly hired public employees to sign a statement that they are aware of a possible reduction in their future Social Security benefit entitlement. For more detailed information about this law, and to view a copy of the statement concerning employment in a job not covered by Social Security (Form SSA-1945), see <A href="https://www.ssa.gov/online/ssa-1945.pdf">If&nbsp;You Hire New Employees Not Covered by Social Security</A>.</p>
<p align="left">Social Security and Medicare coverage for State and local government employees is unique because there are special coverage provisions for public employees under the Social Security Act. It is important for public employers to know about these provisions and how they may affect their employees. For information on these provisions, state and local government employers should contact their respective State Administrators. See the <A class="disclaimer" href="http://www.ncsssa.org/statessadminmenu.html">Roster of State Social Security Administrators</A>.<A href="https://www.ssa.gov/websitepolicies.htm#link">[Disclaimer]</A>.</p>
<p align="left">This site is for State and local government employers who are responsible for withholding, reporting and paying Social Security and Medicare taxes for public employees. You will find information about how public employees are covered for Social Security and Medicare, frequently asked questions, laws and regulations, Publications, who to contact in your State, and related web links that will help you understand the Social Security and Medicare coverage and reporting requirements for public employees.</p>
<p align="left">For retirement planning purposes, public employees should read about the government pension offset (GPO) and the windfall elimination provision (WEP) at <A href="https://www.ssa.gov/gpo-wep/">Information for Government Employees</A>.<BR>
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