State and Local Government Employers - Information
Welcome to SSA's web site for State and local government employers. Currently, there are about 98,000 public employers and 23 million public employees.
Attention! Public Law 108-203 requires State and local government employers to explain the effect of the Windfall Elimination Provision (WEP) and Government Pension Offset (GPO) to employees hired on or after January 1, 2005. Employers meet this requirement by giving employees Form SSA-1945, Statement Concerning Your Employment in a Job Not Covered by Social Security. Employees sign the form to show they received this explanation. On January 5, 2025, the President signed the Social Security Fairness Act of 2023 (SSFA), which repealed WEP and GPO, beginning with benefits payable for January 2024 (generally paid in February 2024). Despite the repeal of WEP and GPO, the law did not remove the requirement for employers to provide Form SSA-1945.
Social Security and Medicare coverage for State and local government employees is unique due to special coverage provisions under the Social Security Act. It is important for public employers to know about these provisions and how they may affect their employees. This website serves as a resource for State and local government employers responsible for withholding, reporting, and paying Social Security and Medicare taxes for public employees. Here, you will find information about coverage provisions, frequently asked questions, relevant laws and regulations, publications, and contact information for your State Social Security Administrators. For specific inquiries regarding Social Security and Medicare coverage, we encourage State and local government employers to reach out to their respective State Administrators. See the Roster of State Social Security Administrators for more details.
