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<h2 class="fw4 ma0">Rehired Annuitants
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<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">What is a "Rehired Annuitant"?</a><section class="js-toggle-content">
<p>A retired annuitant is a former participant in a public retirement system, who is rehired by the same employer or by a different public employer that maintains positions under the same retirement system.&nbsp; This person has retired from service with the State or local government and is either receiving retirement benefits under the retirement system or has reached the normal retirement age under the retirement system. </p>
</section>
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<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Basic Coverage Rules</a><section class="js-toggle-content">
<p>If the annuitant is rehired by the same employer,
or hired by another employer who maintains the same retirement system, the
annuitant is exempt from <a href="mand_ssandmed_cov.htm">mandatory Social
Security coverage</a> only. Beginning
April 1, 1986, rehired annuitants are subject to Medicare tax withholding.
If the annuitant is hired in a position that is covered under a<a href="sect_218_agree.htm">
Section 218 Agreement</a>, the rehired annuitant is covered for Social
Security and Medicare. </p>
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<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">What Causes the Confusion?</a><section class="js-toggle-content">
<p>Rehired annuitants (e.g., teachers, police officers
or firefighters) frequently ask: </p>
<p><em>&quot;I've retired but I'm working again. Why are no Social Security
taxes taken out of my wages? They're taking Medicare out but no Social
Security.&quot;</em></p>
<p align="CENTER">OR</p>
<p><em>&quot;Social Security taxes were never deducted when I worked for the County as a teacher. Why are Social Security taxes being deducted now that I've retired and driving a school bus?&quot;</em></p>
<p>There is confusion concerning the rules for mandatory Social Security
coverage under Section 210(a)(7) of the Social Security Act (and corresponding
provisions in the Internal Revenue Code) and Social Security coverage
under Section 218 Agreements. In order to answer these questions, the
employer must determine how rehired annuitants may be subject to Social
Security coverage. </p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">How does the employer determine whether rehired annuitants are subject to Social Security?</a><section class="js-toggle-content">
<p>The employer must determine whether the position
the rehired annuitant now occupies is covered by a Section 218 Agreement.
If yes, the position is covered and Social Security and Medicare taxes are
withheld. (See Divided Retirement System Rules paragraph below for exception.)
<p>If the position is not covered under a Section 218 Agreement, then it must be determined whether mandatory Social Security applies. The key here is the retirement system not the position. Does the entity for which the rehired annuitant works maintain the same retirement system as the one under which the annuitant is qualified to receive a pension? If yes, mandatory Social Security does not apply because the annuitant is considered a member of a retirement system (even if the position the annuitant now occupies is not under that retirement system). &nbsp;Please note: the mandatory Social Security exclusion applies in a situation like this, if the retirement system in question meets the qualifying &ldquo;Social Security replacement plan&rdquo; definition established by IRS.&nbsp; If the retirement system does not meet that definition, then mandatory Social Security coverage would apply to the rehired annuitant.&nbsp; Medicare coverage, however, is mandatory for all employees rehired after March 31, 1986. </p>
<p>Example: A teacher retires in December 1999 from County A where she was
a member of the Statewide Teachers Retirement System. In March 2000 she
is hired by County B as a bus driver. The bus driver position is not covered
by a Section 218 Agreement. County B maintains the same STRS as the one
the teacher is qualified to receive a pension from but the bus driver
job is not covered under STRS. However, because County B maintains the
STRS, even though the bus driver position is not covered under it, mandatory
Social Security does not apply because the teacher is considered a rehired
annuitant. Mandatory Medicare applies because she was hired after March
31, 1986. If the bus driver position was covered by a Section 218 Agreement,
Social Security and Medicare taxes would be withheld. </p>
</section>
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<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Divided Retirement System Rules</a><section class="js-toggle-content">
<p>Certain States are authorized to divide a retirement
system based on whether the employees in positions under the retirement
system want Social Security coverage. (Section 218(d)(6)(C) of the Act.)
<p>The States with authority include:</p>
<p>Alaska, California, Connecticut, Florida, Georgia, Hawaii, Illinois, Kentucky, Louisiana,
Massachusetts, Minnesota, Nevada, New Jersey, New Mexico, New York, North
Dakota, Pennsylvania, Rhode Island, Tennessee, Texas, Vermont, Washington,
Wisconsin and interstate instrumentalities.</p>
<p>If a member of the &quot;no&quot; group retires and subsequently is re-employed
by the same entity as a member of the retirement system, the question
whether the rehired annuitant retains the &quot;no&quot; vote or is a
&quot;new&quot; member of the retirement system is determined by the State
under its law.</p>
<p>Contact your <a href="https://www.ssa.gov/slge/state_ssa.htm">State
Social Security Administrator</a> to determine whether rehired annuitants
are subject to the divided retirement system rules. </p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">SSA References</a><section class="js-toggle-content">
<p><a href="https://www.ssa.gov/OP_Home/ssact/title02/0210.htm">Section 210(a)(7)(F) of the Social Security Act
</a></p>
<p> <a href="https://www.ssa.gov/OP_Home/ssact/title02/0218.htm">Section 218(d)(6)(C) of the Act </a></p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">IRS References</a><section class="js-toggle-content">
<p>IRS Publication 963, <a class="disclaimer" href="http://www.irs.gov/pub/irs-pdf/p963.pdf">Federal-State
Reference</a>, page 6-9 </p>
<p> <a class="disclaimer" href="https://www.law.cornell.edu/cfr/text/26/31.3121(b)(7)-2">IRS regulations 26 CFR 31.3121(b)(7)-2(d)(4)(ii)</a></p>
<p>"An employee who is a former participant in a retirement system maintained by a State, political subdivision or instrumentality thereof, who has previously retired from service with the State, political subdivision or instrumentality, and who is either in pay status (i.e., is currently receiving retirement benefits) under the retirement system or has reached normal retirement age under the retirement system, is deemed to be a qualified participant in the retirement system without regard to whether he or she continues to accrue a benefit or whether the distribution of benefits under the retirement system has been suspended pending cessation of services. This rule also applies in the case of an employee who has retired from service with another State, political subdivision or instrumentality thereof that maintains the same retirement system as the current employer, provided the employee is a former participant in the system by reason of the employee's former employment. Thus, for example, if a teacher retires from service with a school district that participates in a state-wide teachers' retirement system, begins to receive benefits from the system, and later becomes a substitute teacher in another school district that participates in the same state-wide system, the employee is treated as a re-hired annuitant under this paragraph." </p>
</section>
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