Reminder: If you hire an employee not covered by Social Security, you are required to have the employee sign Form SSA-1945.
The following information is excerpted from the Social Security Online website:
Attention! If you hire new employees not covered by Social Security: Section 419(c) of Public Law 108-203, the Social Security Protection Act of 2004, requires State and local government employers to disclose the effect of the Windfall Elimination Provision and the Government Pension Offset to employees hired on or after January 1, 2005, in jobs not covered by Social Security. The law requires newly hired public employees to sign a statement that they are aware of a possible reduction in their future Social Security benefit entitlement. For more detailed information about this law, and to view a copy of the statement concerning employment in a job not covered by Social Security (Form SSA-1945), see If You Hire New Employees Not Covered by Social Security.
Social Security and Medicare coverage for State and local government employees is unique because there are special coverage provisions for public employees under the Social Security Act. It is important for public employers to know about these provisions and how they may affect their employees. For information on these provisions, state and local government employers should contact their respective State Administrators.
The State Social Security Administrator for Washington is located in the Old Age & Survivors Insurance Program at the Department of Retirement Systems. For questions, please contact us at (360) 664-7165 or via email at email@example.com or visit the DRS website for more information on Social Security and Public Employers.