Information for School Districts

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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.

The Social Security Administration 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 may be covered by Social Security depending on the specific school district employer. Each school district has been categorized based upon the date of their coverage agreement and the retirement system law that was in effect at that time. For more information, please see the resources below.

Resources

Coverage Explanation Webinars based upon Category (Adobe Flash Player 8.0.0.0 or better required to view webinars.)

Initial Coverage Guidance by Category - May 15, 2009 Memorandum

Additional Coverage Guidance by Category - March 31, 2010 Memorandum

Revised SSA Determination - May 19, 2010

Letter to Districts re: Revised Determination - May 19, 2010

Multiple Employer Memorandum with Example - May 26, 2010