Required Documentation for Jobs Not Covered by Social Security

Federal law allows certain state and local governments to exclude employees from Social Security coverage if those employees are provided with a sufficiently generous pension. Accordingly, certain district jobs--particularly teaching positions--are not covered by Social Security and are instead covered by the Colorado Public Employees' Retirement Association (PERA).

Statement Concerning Employment in a Job Not Covered by Social Security

Section 419(c) of Public Law 108-203, the Social Security Protection Act of 2004, requires state and local government employers to provide a statement to employees hired January 1, 2005, or later in a job not covered under Social Security. The statement explains how a pension from that job could affect future Social Security benefits to which they may become entitled.

This Statement Concerning Your Employment in a Job Not Covered by Social Security is the document that employers should use to meet the requirements of the law. Districts are required to give this statement to each relevant employee before the start of employment, have the employee sign the form, and submit a copy of the signed form to the pension paying agency (PERA). Copies of this form, SSA-1945, are available online at the Social Security website, www.socialsecurity.gov/online/ssa-1945.pdf.

Resources

• Statement Concerning Your Employment in a Job Not Covered by Social Security (Form SSA-1945)
• Social Security Administration, State and Local Government Employers - Information
• PERA and Social Security