1127.Federal Court Reporters

1127.1How are Federal court reporters paid?

Federal court reporters receive a salary from the Federal Government. They are also paid fees by the litigants for furnishing copies of transcripts.

1127.2Is the employee's salary covered by Social Security?

The salary paid to the employee is not covered by Social Security, unless work for the Federal Government began after 1983, because it is covered by the Civil Service Retirement System. (See §940.)

1127.3Are fees counted as income by Social Security?

The fees are counted as income from a trade or business and are covered by Social Security. They are not considered pay for work as a public employee or a public official.

1127.4How is coverage determined?

The coverage of fees received by State court reporters depends upon the wording of the State law creating these positions. Work that the State law requires to be done is performed by the reporter as an employee. It may be covered by Social Security only if the job is included in a Federal-State coverage agreement as explained in Chapter 10. Fees for work not required by State law are normally earnings from self-employment covered by Social Security.