2706 - Employer Notification Requirements – Social Security Requirement
Category
Retirement
Audience List
- Employee Benefits Officers
- Personnel Officers
- Personnel Transactions Staff
- Personnel Transactions Supervisors
Synopsis
This policy:
Informs on the Social Security Protection Act of 2004 that requires state and local government employers to notify certain employees of the Windfall Elimination (WEP) and Government Pension Offset (GPO) provisions under the Social Security Law that could impact their Social Security benefits when hired into positions that are not subject to Social Security.
Introduction
The Social Security Protection Act of 2004 requires the state and local government employers to provide the Statement Concerning Your Employment in a Job Not Covered by Social Security (Form SSA-1945) to new employees hired on or after January 1, 2005, who are in jobs not covered by Social Security before the employment begins.
The State of California has employees who are appointed to positions that are not covered by Social Security benefits that should be provided the Statement.
Statement
Employer Notification Requirements
Statement Concerning Your Employment in a Job Not Covered by Social Security
State departments and agencies are required to provide the Statement to employees who are offered employment in positions that are not subject to Social Security coverage prior to the start of employment. The Statement provides information on the WEP and GPO provisions under the Social Security Law that could reduce benefits for individuals who receive a pension, based on their work in a position not covered by Social Security.
The Statement should be provided to individuals hired for positions that are subject to State Safety, Peace Officer/Firefighter, and Highway Patrol retirement classifications; teachers who become members of the California State Teachers’ Retirement System; and other positions not subject to Social Security coverage.
Employees who are provided the Statement are required to sign and date the Statement prior to when their employment begins. Departments should retain the original signed Statement in the employee’s Official Personnel File and send a copy to the pension paying system (e.g., California Public Employees’ Retirement System, California State Teachers’ Retirement System).
The address for notices to be sent to the California Public Employees’ Retirement System, State Social Security Program Administrator is:
CalPERS – 1945
P.O. Box 942715
Sacramento, CA 94229-2715
The address for notices to be sent to the California State Teachers’ Retirement System is:
CalSTRS
P.O. Box 15275
Sacramento, CA 95851-0275
The Statement can be found on the Social Security Administration’s website. Departments should enter the employer and employee’s information on the Statement before distributing it to employees. The Employer Name should reflect State of California and the Employer ID should reflect #94-6001347 for departments that process payroll under the State Controller’s Office or the applicable Federal Tax ID for departments that process their own payroll (or have a third-party payroll processor).
Application
Not applicable
Authorities
Resources
Forms
- Statement Concerning Your Employment in a Job Not Covered by Social Security (SSA-1945): : Statement Concerning Your Employment in a Job Not Covered by Social Security (SSA-1945):
Web Pages
- Social Security Administration: The United States Social Security Administration
Authorized By
Retirement Policy
CalHR
Benefits Division
Contact Person
Retirement Policy
CalHR
, Retirement Policy
Phone: 916-909-2863
Email: Retirementrequests@calhr.ca.gov
Superseded Policies
Not Applicable.History
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