['Compensation']
['Social Security']
12/06/2023
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(a) General—remuneration paid prior to 1984. If you worked as a civilian employee of the United States Government or an instrumentality of the United States, your work was excluded from employment if that work was covered by a retirement system established by law. Your work for an instrumentality that was exempt from Social Security tax was also excluded. Certain other work for the United States or an instrumentality of the United States was specifically excluded and is described in this section.
(b) Work covered by a retirement system—remuneration paid prior to 1984. Work you did as an employee of the United States or an instrumentality of the United States was excluded from employment if the work was covered by a retirement system established by a law of the United States. If you had a choice as to whether your work was covered by the retirement system, the work was not covered by that system until you chose that coverage. In order for the exclusion to apply, the work you did, rather than the position you held, must have been covered by the retirement system.
(c) Work that was specifically excluded—remuneration paid prior to 1984. Work performed by an employee of the United States or an instrumentality of the United States was excluded if it was done—
(c)(1) As the President or Vice President of the United States;
(c)(2) As a Member of the United States Congress, a Delegate to Congress, or a Resident Commissioner;
(c)(3) In the legislative branch of the United States Government;
(c)(4) By a student nurse, student dietitian, student physical therapist or student occupational therapist who was assigned or attached to a Federal hospital, clinic, or medical or dental laboratory;
(c)(5) By a person designated as a student employee with the approval of the Office of Personnel Management who was assigned or attached primarily for training purposes to a Federal hospital, clinic, or medical or dental laboratory, other than a medical or dental intern or resident in training;
(c)(6) By an employee who served on a temporary basis in case of fire, storm, earthquake, flood, or other similar emergency;
(c)(7) By a person to whom the Civil Service Retirement Act did not apply because the person’s services were subject to another retirement system established by a law of the United States or by the instrumentality of the United States for which the work was done, other than the retirement system established by the Tennessee Valley Authority under the plan approved by the Secretary of Health, Education, and Welfare on December 28, 1956; or
(c)(8) By an inmate of a penal institution of the United States, if the work was done in the penal institution.
(d) Work for instrumentalities of the United States exempt from employer tax—remuneration paid prior to 1984.
(d)(1) Work performed by an employee of an instrumentality of the United States was excluded if—
(d)(1)(i) The instrumentality was exempt from the employer tax imposed by section 3111 of the Code or by section 1410 of the Internal Revenue Code of 1939; and
(d)(1)(ii) The exemption was authorized by another law specifically referring to these sections.
(d)(2) Work performed by an employee of an instrumentality of the United States was excluded if the instrumentality was not on December 31, 1950, subject to the employer tax imposed by section 1410 of the Internal Revenue Code of 1939 and the work was covered by a retirement system established by the instrumentality, unless—
(d)(2)(i) The work was for a corporation wholly owned by the United States;
(d)(2)(ii) The work was for a Federal land bank association, a production credit association, a Federal Reserve Bank, a Federal Credit Union, a Federal land bank, a Federal intermediate credit bank, a bank for cooperatives, or a Federal Home Loan Bank;
(d)(2)(iii) The work was for a State, county, or community committee under the Agriculture Marketing Service and the Commodity Stabilization Service, formerly the Production and Marketing Administration; or
(d)(2)(iv) The work was by a civilian, who was not paid from funds appropriated by the Congress, in activities conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary of Defense or Secretary of Transportation at installations intended for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Defense Department or the Coast Guard, such as—
(d)(2)(iv)(A) Army and Air Force Exchange Service;
(d)(2)(iv)(B) Army and Air Force Motion Picture Service;
(d)(2)(iv)(C) Coast Guard Exchanges;
(d)(2)(iv)(D) Navy Ship’s Service Stores; and
(d)(2)(iv)(E) Marine Corps Post Exchanges.
(d)(3) For purposes of paragraph (d)(2) of this section, if an employee has a choice as to whether his or her work was covered by a retirement system, the work was not covered by that system until he or she chose that coverage. The work done, rather than the position held, must have been covered by the retirement system.
(e) Work as a Peace Corps Volunteer—remuneration paid prior to 1984. Work performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, 22 U.S.C. 2501 through 2523, was covered as employment.
(f) Work as Job Corps Enrollee—remuneration paid prior to 1984. Work performed as an enrollee in the Job Corps was considered to be performed in the employ of the United States.
(g) Work by Volunteer in Service to America—remuneration paid prior to 1984. Work performed and training received as a Volunteer in Service to America was considered to be performed in the employ of the United States if the volunteer was enrolled for a period of service of at least one year. If the enrollment was for less than one year, we used the common-law rules in §404.1007 to determine the volunteer’s status.
[53 FR 38945, Oct. 4, 1988]
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