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<title>Student Coverage | State and Local Government Employers | SSA</title>
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<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">Student Coverage </li>
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<p class="js-toggle navigation_class"><a href="index.htm">SLGE Home</a></p>
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<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Are students covered for Social Security and Medicare?</a><section class="js-toggle-content">
<p>Generally, students are excluded
from Social Security and Medicare coverage if the student is performing
services in the employ of a school, college or university where the student
is enrolled and regularly attending classes.</p>
<p>However, some students are covered for Social Security and Medicare under
the State's Section 218 Agreement. Most States opted to exclude students
from the coverage under the State's Section 218 Agreement. Some States
elected to provide Social Security and Medicare coverage to services performed
by students in certain schools. To find the coverage status of students
under each State, click the <a href="student_coverage_chart.htm">Student Coverage
chart</a>. In those States with limited student coverage, contact the
<a class="disclaimer" href="http://www.ncsssa.org/statessadminmenu.html">State Social Security Administrator</a>
to find out which schools have coverage for students.</p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">If the State covered student services under a Section 218 Agreement, can the State modify its Agreement to exclude students from coverage?</a><section class="js-toggle-content">
<p>In 1972 and 1998, Federal law provided a limited period of time for States to modify the State's Section 218 Agreement to exclude services performed by students employed by the school, college or university where they are enrolled and regularly attending classes. If the State didn't choose to exclude the students at that time, it cannot do so later without legislative authority. Likewise, if the State opted to exclude student services, it cannot again modify the Agreement to extend coverage to such services without legislative authority. </p>
</section>
</div>
<div class="js-toggle bn">
<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">Does the student exclusion apply to work done during the holidays and summer break?</a><section class="js-toggle-content">
<p>The student exclusion applies only during periods
of regular school attendance, whether during the regular academic year
or in summer session. The exclusion does not apply to work done during
summer vacation if the student is not attending a summer session. Services
performed by students during the holidays (e.g., Christmas break), weekends,
seasonal breaks and between semesters falling within the academic year
when classes are not scheduled are excluded.</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">
<ul>
<li><a href="https://www.ssa.gov/OP_Home/ssact/title02/0210.htm#act-210-a-10">Section 210(a)(10) of the Social Security Act</a></li>
<li><a href="https://www.ssa.gov/OP_Home/ssact/title02/0218.htm#act-218-c-5">Section 218(c)(5) of the Social Security Act</a></li>
</ul>
</section>
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<a class="js-toggle-link
bg-ocean-blue-500 hover-teal white" href="#!">IRS References</a><section class="js-toggle-content">
<ul>
<li><a class="disclaimer" href="https://www.irs.gov/pub/irs-drop/rp-98-16.pdf">IRS Revenue Procedure 98-16</a></li>
<li><a class="disclaimer" href="https://www.irs.gov/pub/irs-drop/rp-05-11.pdf">IRS Revenue Procedure 2005-11</a> (applicable to services performed on or after April 1, 2005)</li>
</ul>
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