1001.What type of work is excluded from mandatory Social Security and Medicare coverage?
You are excluded from mandatory Social Security and Medicare coverage if:
You were hired to be relieved from unemployment; You perform services as a patient or inmate in a hospital, home, or other institution thereof;
You perform services on a temporary basis in emergencies such as a fire, storm, snow, earthquake, flood or other similar emergencies;
You perform services as an election official or election worker and are paid less than the threshold amount mandated by Federal law (the limit will be automatically indexed each year thereafter for inflation):
Less than $50 in a calendar quarter for years 1968 through 1977;
Less than $100 for calendar years 1978 through 1994;
Less than $1,000 for calendar years 1995 through 1999;
Less than $1,100 for calendar years 2000 and 2001;
Less than $1,200 for calendar years 2002 through 2005;
Less than $1,300 for calendar years 2006 through 2007;.
Less than $1,400 for calendar year 2008; and
Less than $1,500 for calendar years 2009 through 2011.
NOTE: In some States, election worker services are covered under a Section 218 agreement. Therefore, a lower dollar amount may apply, unless the State executes a modification to the State's 218 agreement to increase the threshold amount.
You perform services in a position compensated solely on a fee basis;
You perform services as a student at the school where you are enrolled and regularly attending classes; or
NOTE: In some States, student services are covered under a Section 218 agreement.
You perform services as a nonresident alien and meet the following conditions:
You are temporarily residing in the U.S.;
You are holding an F1, J1, M1 or Q1 visa; and
The work you are doing carries out the purpose for which you were admitted to the U.S.
Last Revised: Aug. 8, 2011