Information for School Districts
As the result of an audit conducted by the Internal Revenue Service of Missouri school districts, the IRS, along with the Social Security Administration Regional Office in Kansas City, determined that State of Missouri public schools had incorrectly stopped withholding and paying Social Security taxes for a number of school district positions. This was not a change in law or interpretation; these positions should have been covered continuously since their 218 Agreements were signed. Most teaching positions remain exempt, but other positions/duties are still under review for withholding determinations.
The State Administrator is the official liaison between the political subdivisions and the Social Security Administration for coverage issues. The political subdivisions should consult with the State Administrator for all official interpretations and questions of application for Social Security coverage. If you find inconsistent interpretations from other sources, you should consult the State Administrator for the official method.
October 22, 2008
The MSSA sent letter to Missouri school districts regarding this issue. Districts received a different letter depending on when they signed their 218 Agreement. The letters have been removed from this site and will be replaced with updated information once the Federal Task Force (discussed below) issues the final report on their findings.
November 17, 2008
The Missouri Congressional Delegation contacted the Commissioners of Social Security Administration and Internal Revenue Service due to constituent concerns.
November 18, 2008
The MSSA met with DESE, PSRS, and representatives from various educational associations
to make a presentation and solicit feedback.
November 21, 2008
The MSSA requested an extension of time before enforcement will begin.
December 2, 2008
The SSA proposed a working group to develop a comprehensive plan to resolve the issues. The SSA has formed a Federal Task Force as proposed in that response. A preliminary meeting took place in December, 2008.
December 16-18, 2008
The Federal Section 218 Task Force for Missouri School Districts held a preliminary meeting.
December 17, 2008
The Missouri Congressional Delegation sent a letter to the SSA and IRS Commissioners.
December 29, 2008
The MSSA established operating protocols that describe how School District 218 Agreements are administered.
January 6, 2009
SSA's letter of response to the Congressional Delegation’s questions and concerns. Each member of the delegation received a letter.
February 2, 2009
Summary of January Session of the Federal Task Force Meeting on the 218 Agreement.
February 9, 2009
Summary of fact finding meeting with Educational Associations. July 2010 implementation date made official.
February 26, 2009
Update to the Summary of the Feb 5 Meeting with Educational Associations
April 13, 2009
Final report to the Congressional Delegation. A meeting is being scheduled with educational associations to discuss any questions.
April 17, 2009
Summary of April 17 Briefing with the Educational Associations.
May 15, 2009
The State Social Security Administrator sent letters of instruction for guidance and implementation to
Category 1, Category 2, Category 3, and Category 4 school districts. Lists of categories can be found by clicking the Resources link above.
June 1, 2009
State Administrator issues schedule of webinars for school districts. Adobe Flash Player 8.0.0.0 or better required to view webinars.
