Which Colorado Employees Pay Into Social Security and Why?

Many of Colorado’s state and local government employees are covered by qualifying FICA “Federal Insurance Contribution Act” replacement plans, such as the Public Employees’ Retirement Association of Colorado (PERA) and Fire-Police Pension Association (FPPA).  For information on the various types of FICA replacement plans and other information that explains how and why some public employees are covered by Social Security (Old Age, Survivor, Disability Insurance) and Medicare (Health Insurance) while others are only covered by Medicare or even completely exempt from both Social Security and Medicare, see the references below.