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<h2 class="fw4 ma0">Police Officers and Firefighters</h2>
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<p>If police officers or firefighters are covered for Social Security, it is usually because the State covered their positions for Social Security under the State's <A href="sect_218_agree.htm">Section 218 Agreement</A>.</p>
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<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">What is a police officer or firefighter position?</a><section class="js-toggle-content">
<p>A police officer or firefighter position for Section 218 coverage purposes is any position classified as such in State statutes and court decisions. Generally, these positions exist in the regularly organized police and fire departments of incorporated municipalities, towns, and cities. In most States, an employee in a police officer position is a member of a police force that is an organized civil force for <u>maintaining order</u>, <u>preventing and detecting</u> <u>crimes</u>, and <u>enforcing laws</u>. A preponderance of a police officer position&rsquo;s duties must fall within one or more of the three aforementioned characteristics. A preponderance of a firefighter position&rsquo;s duties should be involved in preparation for and actual participation in the fighting of fires. The terms police officer and firefighter do not include services in positions which, although connected with police officer and firefighter functions, are not police officer or firefighter positions.</p>
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<h4>NOTE</h4>
<p>Police officers and firefighters are not considered emergency workers under the Social Security and Medicare exception for emergency workers defined in Internal Revenue Code section 3121(b)(7)(F)(iii). The emergency exclusion applies only to services of an employee who was hired because of an unforeseen emergency to do work in connection with that emergency on a temporary basis (e.g., an individual hired to battle a major forest fire or to provide emergency assistance in other similar disasters such as volcano eruption, severe ice storm, earthquake, flood).
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<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">How Social Security and Medicare Coverage Is Extended to Police Officers and Firefighters?</a><section class="js-toggle-content">
<p>Social Security and Medicare coverage may be extended to police officers and firefighters whose positions are not covered by a retirement system and to police officers and firefighters whose positions are covered by a retirement system. If the police officer and firefighter positions are covered by a retirement system, there must first be authority to provide Social Security and Medicare coverage to those positions under State law and the Federal-State Section 218 Agreement. Once the authority exists, the State must then comply with the referendum requirements under Section 218 of the Act.</p>
</section>
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<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Political entity obtains Section 218 coverage for all positions not covered by a retirement system</a><section class="js-toggle-content">
<p>If police and firefighter positions were not covered
by a retirement system at the time an entity obtained Social Security
coverage under the State's Section 218 Agreement for all positions not
covered by a retirement system, the police and firefighter positions are
covered for Social Security. Social Security coverage obtained under a
Section 218 Agreement continues even if the positions later come under
a retirement system.</p>
<p><em>Example</em>: In 1965, a City obtained Social Security coverage under
the State's Section 218 Agreement for all city employees not covered by
a retirement system. The City's police and firefighter positions were
not covered under a retirement system at that time. Therefore, the police
and firefighters were covered for Social Security under the State's Section
218 Agreement. In 1972, the City created the Police and Firefighters'
Pension Fund. Social Security coverage continues for the police officers
and firefighters. </p>
<p><em>Caveat</em>:&nbsp; Social Security regulations <a href="https://www.ssa.gov/OP_Home/cfr20/404/404-1206.htm">20
CFR 404.1206</a> states, &quot;If State law requires a State or political
entity to have a retirement system, it is considered established even
though no action has been taken to establish the system.&quot; Therefore,
regardless of whether an entity actually established a retirement system
in accordance with State law, the police and firefighter positions are
considered covered by a retirement system.</p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Entity obtains Section 218 coverage for police officer and firefighter positions covered by a retirement system</a><section class="js-toggle-content">
<p>Prior to August 16, 1994, only 23 States were
authorized to extend Social Security coverage to police and firefighter
positions covered under a retirement system:</p>
<dir> <dir>
<p>Alabama, California, Florida, Georgia, Hawaii, Idaho, Kansas, Maine,
Maryland, Mississippi, Montana, New York, North Carolina, North Dakota,
Oregon, Puerto Rico, South Carolina, South Dakota, Tennessee, Texas, Vermont,
Virginia and Washington.</p>
</dir></dir>
</section>
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<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Beginning August 16, 1994</a><section class="js-toggle-content">
<p>With passage of Public Law 103-296 by Congress, all States beginning August 16, 1994, had the authority through their Section 218 Agreements to provide Social Security and Medicare coverage or Medicare-only coverage for police officer and firefighter positions already covered under a retirement system. &nbsp;However, Congressional authorization alone was not sufficient to provide Social Security coverage to police officer and firefighter positions already covered by a retirement system.&nbsp; As with other types of retirement system covered positions, there must also be authority to provide such coverage under State law and the Federal-State Section 218 agreement. To accomplish this, the State must first review state statutes and the enabling act to determine if existing language prohibits the extension of Social Security coverage under the State&rsquo;s Section 218 Agreement to police officer and/or firefighter positions already covered under a retirement system.&nbsp; If there is such language, then it must be removed, which usually requires action by the state legislature.&nbsp; Once the corrective legislation has passed, or in those cases where there is no prohibitive language in state statutes or the enabling act, the State must then change the language in its Section 218 Agreement by executing a modification to permit coverage of police officer and firefighter positions already covered by a retirement system.&nbsp; After that, the State can begin holding referendums and extending coverage to those positions.&nbsp; </p>
<p>For information about Section 218 coverage for police and firefighters in your State, contact your <a href="state_ssa.htm">State
Social Security Administrator</a>.</p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Mandatory Social Security and Medicare Coverage</a><section class="js-toggle-content">
<p>Beginning July 2, 1991, Social Security and Medicare
coverage is mandatory for police officers and firefighters not covered
by a qualifying (Social Security equivalent) public retirement system. <a href="mand_ssandmed_cov.htm">Mandatory
Social Security</a> coverage ceases if the police officer or firefighter
later becomes a member of a qualifying (Social Security equivalent) public retirement system that is not covered
by a Section 218 Agreement. <a href="mand_med_cov.htm">Mandatory Medicare</a>
also ceases if the police officer or firefighter has been in continuous employment
with the same employer since March 31, 1986. However, mandatory Medicare
coverage continues for police officers and firefighters hired after March 31, 1986.</p>
<p>Public employers can obtain Medicare-only coverage through a Section
218 Agreement for police officers and firefighters who are members of
a retirement system and were hired prior to April 1, 1986. For further
information, contact your <a class="disclaimer" href="http://ncsssa.org/statessadminmenu.html">State
Social Security Administrator</a>.</p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Volunteer Firefighters</a><section class="js-toggle-content">
<p>Like police officers and firefighters, volunteer
firefighters who are on call and work regularly but intermittently do
not qualify for the Social Security and Medicare exception for emergency
workers defined in Internal Revenue Code section 3121(b)(7)(F)(iii). This
exception is only for temporary workers who respond to unforeseen emergencies,
e.g. floods. For further information, contact <a class="disclaimer" href="https://www.irs.gov/government-entities/federal-state-local-governments/getting-started-with-federal-state-and-local-governments#comm">the IRS</a><a href="specialists.htm">.</a></p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">References</a><section class="js-toggle-content">
<ul>
<li><a href="https://www.ssa.gov/OP_Home/ssact/title02/0210.htm">Section 210(a)(7)(F) of
the Social Security Act</a><br>
</li>
<li><a href="https://www.ssa.gov/OP_Home/ssact/title02/0218.htm">Section 218 of the Social
Security Act</a><br>
</li>
<li><a href="https://www.ssa.gov/OP_Home/cfr20/404/404-1200.htm">SSA Regulations 20 CFR 404.1200</a><br>
</li>
<li><a href="https://www.ssa.gov/OP_Home/cfr20/404/404-1212.htm">SSA Regulations 20 CFR 404.1212</a></li>
</ul>
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