Form 14581 - Fslg Compliance Self-Assessment Page 4
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Flag Item Social Security
Note: The categories of employees excluded from the Section 218 Agreement may still be subject to social security
and Medicare withholding under the Mandatory Social Security provisions if they do not participate in a retirement
plan that replaces social security.
List the categories of workers excluded from coverage under the Section 218 Agreement:
See IRS
Publication
963, Federal-State Reference Guide, for more specific information on exclusions from Section
218 coverage.
4.
Is the entity subject to mandatory social security coverage?
Yes
No
Note: After July 1, 1991, full-time, part-time, temporary and seasonal employees who are not participating in a
qualifying retirement system made available through their employer must be covered by social security, pursuant to
§3121(b)(7)(F) of the Internal Revenue Code. The Code, however, exempts employees performing the following
services from mandatory social security and Medicare taxes.
• Services performed by individuals hired to be relieved from unemployment.
• Services performed in a hospital, home or other institution by a patient or inmate thereof as an employee of a
state or local government.
• Services performed by an employee hired on a temporary basis in case of fire, storm, snow, earthquake, flood or
similar emergency.
• Services performed by a nonresident alien temporarily residing in the U.S. holding an F-1, J-1, M-1 or Q-1 visa,
when the services are performed to carry out the purpose for which the alien was admitted to the U.S.
• Services in positions compensated solely by fees received directly from the public are subject to SECA (Self-
Employment Contributions Act), taxes, unless a Section 218 Agreement covers these services.
• Services performed by a student enrolled and regularly attending classes at the school, college or university for
which they are working, unless a section 218 Agreement covers these services. Refer to
for the student exclusions for each state.
• Services performed by election officials or election workers paid less than the calendar year threshold amount
mandated by law unless a section 218 Agreement covers election workers.
• Services that would be excluded if performed for a private employer because they are not work defined as
employment under Section 210(a) of the Social Security Act
See IRS
Publication
963, Federal-State Reference Guide, for more specific information on exclusions from
mandatory social security coverage.
Notes
14581
Catalog Number 66247V
Form
(Rev. 3-2015)
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