['Compensation']
['Social Security']
12/06/2023
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(a) General. A State may enter into a written agreement with the Commissioner to provide for Social Security coverage for its employees or the employees of one or more of its political subdivisions. An interstate instrumentality may enter into a similar agreement for its employees. These agreements cover employees in groups of positions or by types of services rather than the individual employees.
(b) Procedures. A State or interstate instrumentality may request coverage by submitting to SSA a proposed written agreement for the desired coverage.
(c) Authority to enter into an agreement for coverage—
(c)(1) Federal law.Section 218(a) of the Act requires the Commissioner to enter into an agreement, at the request of the State, to extend Social Security coverage to the State’s employees or those of its political subdivisions. Section 218(g) authorizes the Commissioner to enter into an agreement, at the request of an interstate instrumentality, to extend Social Security coverage to the employees of the interstate instrumentality.
(c)(2) State law. State law must authorize a State or an interstate instrumentality to enter into an agreement with the Commissioner for Social Security coverage.
(d) Provisions of the agreement. The agreement must include:
(d)(1) A description of the specific services to be covered and excluded;
(d)(2) The State’s promise to pay, to the Secretary of the Treasury, contributions equal to the sum of the taxes which would be required under the Federal Insurance Contributions Act from employers and employees if the employment were in the private sector;
(d)(3) The State’s promise to comply with the regulations the Commissioner prescribes for carrying out the provisions of section 218 of the Act; and
(d)(4) Identification of the political subdivisions, coverage groups, or services being covered and the services that are excluded.
The agreement must be signed by the authorized State or interstate instrumentality official and the Commissioner or his or her designee.
(e) Effective date. The agreement must specify an effective date of coverage. However, the effective date cannot be earlier than the last day of the sixth calendar year preceding the year in which the agreement is mailed or delivered by other means to the Commissioner. The agreement is effective after the effective date.
(f) Applicability of agreement. The agreement establishes the continuing relationship between the Commissioner and the State or interstate instrumentality except as it is modified (see §§404.1215–404.1217).
(Approved by the Office of Management and Budget under control number 0960–0425)
[53 FR 32976, Aug. 29, 1988, as amended at 62 FR 38451, July 18, 1997; 66 FR 28836, May 25, 2001]
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