Is there some type of handbook for public employers?

Yes. Publication 963, Federal-State Reference Guide, prepared by the Internal Revenue Service (IRS) and the Social Security Administration (SSA), contains detailed information for public employers on Social Security and Medicare coverage.

The Federal-State Reference Guide is available via the Internet at http://www.irs.gov/pub/irs-pdf/p963.pdf or you may call 1-800-829-3676.

What will the IRS accept as evidence of authority to withhold FICA?

A copy of the Master Plan and Agreement should be on file with any public employer who withholds FICA from the pay of fulltime uniformed and non-uniformed employees who belong to a "qualified pension plan."

A political subdivision can obtain a copy of their Master Plan and Agreement and any subsequent modifications by contacting the State Social Security Administrator and providing the name of the entity, Employer Identification Number (EIN), and email address or fax number.

How can I get more information?

By contacting the State Social Security Administrator at the Pennsylvania Department of Labor & Industry, a presentation can be arranged to provide you and your employees with information about Section 218 coverage and Social Security benefits.

Additional information is available by contacting your State Social Security Administrator in the Pennsylvania Department of Labor & Industry: