Mission
The Public Employees’ Social Security (PESS) Program facilitates compliance by all public employers and employees and public retirement systems in Colorado with the U.S. Social Security Act, U.S. Internal Revenue Code, and applicable State of Colorado laws related to Social Security and Medicare tax, coverage and benefits and public pension system requirements.
Legal Authority
The State's Public Employees' Social Security (PESS) statute, Section 24-53-101, et seq., as amended, is the State of Colorado’s enabling legislation for compliance with the U.S. Social Security Act, particularly Sections 210 and 218 (codified as 42 U.S.C. § 410 and § 418, as amended).