1

Step Two

Most public employees must now be covered by a public retirement plan or FICA.

What type of coverage does the employee have?

Full Social Security

Some services have been excluded from Social Security coverage (although they may be required to pay Medicare-only) and do not need to be covered by a public retirement system.

Is the worker any of the following?

Student Election Worker

no button    yes button

  • Temp hire to handle emergencies
  • Hire relieved from unemployment
  • Non-resident alien, patient or inmate performing services in a hospital, home or institution
  • Fee based services

 

Qualified Retirement Plan

Was the employee hired after March 31, 1986?

no button    yes button

Not Covered

Is the worker any of the following?

Student Election Worker

no button    yes button

  • Temp hire to handle emergencies
  • Hire relieved from unemployment
  • Non-resident alien, patient or inmate performing services in a hospital, home or institution
  • Fee based services