Frequently Asked Questions
Q: Do we withhold Social Security from retired teachers who return to the district to substitute teach and why since they fall in the category “substitute teacher”?
A: Rehired Annuitants are individuals who have severed their contractual relationship with the school district by retiring and drawing their PSRS retirement, but then return to work for a school district on a part-time basis. Unless the individual begins a new PSRS membership, by working more than 550 hours in the year, then every district must withhold both Social Security and Medicare from wages.
Q: Why is a school nurse exempt from Social Security?
A: Only RN’s who also hold a Certificate of License to teach are excluded from Social Security coverage as members of PSRS. All other Nurses are covered by Social Security.
Q: What if I hold a teaching certificate, but my school district doesn’t report me as holding a position that requires a certificate?
A: Social Security coverage under 218 Agreements is determined based upon position, not the individual holding the position. If the position does not have a statewide requirement for a teaching certificate, then that position is covered for Social Security in school districts in Category 1 and 2.
Q: Do I have an option, if I am a retired teacher, not to have Social Security withheld from my substitute teacher earnings?
A: No. If you are drawing your annuity from PSRS, then the only way for your wages to be excluded from Social Security coverage is to start a new PSRS membership.
Q: Who can tell me if WEP or GPO will affect me?
A: Any individual with questions about Social Security benefits, including WEP and GPO, should contact their local SSA Field Office. Locations for those offices can be found at www.socialsecurity.gov. SSA also provides online resources for WEP and GPO at www.ssa.gov/gpo-wep. The MSSSA cannot assist in these benefit questions.
Q: I am currently in a position that has Social Security withheld, but I am working towards a teaching degree, what will happen regarding my Social Security and retirement benefits when I am eligible to retire?
A: Social Security coverage is determined by the position. If you become employed in a full-time position that requires a teaching certificate, you will be excluded from Social Security coverage. If you hold a position that is less than full-time, you will probably not be excluded from Social Security coverage. Your Social Security credits will remain on your earnings record with SSA. Additional questions on Social Security benefits should be directed to your local SSA Field Office. Locations for those offices can be found at www.socialsecurity.gov.
Q: As education evolves, how will new teaching positions be affected by the 218 Agreements?
A: If new positions are added or requirements are changed by DESE, they will communicate with the State Administrator, who will in turn, work with SSA to make a determination on that position. Any change in the requirements of an established position must be statewide change in order for a coverage determination to be made.
Q: I can’t locate the specific title for the position that I hold in the DESE Code manual, but my position has the same specific duties as one listed, how do I know if I am exempt or not?
A: You will need to contact your district’s Superintendent to determine what DESE Code the district is reporting your position. That will define your position.
Q: I teach in one school district full-time, and Coach in another district. Should I be paying Social Security?
A: You would not pay Social Security at the district where you are in a teaching position. However, in the district where you Coach, because you are not also teaching there, the Coach position would be covered by Social Security.
