Covered Employees

The State of Minnesota has completed numerous modifications to its original Section 218 Agreement on behalf of governmental employers.

System Agreements

System agreements provide Social Security coverage to employees who participate under public retirement systems, including positions covered under:

  • PERA Coordinated Plan
  • Minnesota State Retirement System (MSRS)
    • General Plan
    • Correctional Plan
    • Legislators Retirement Plan
  • Teachers Retirement Association (TRA)
  • St. Paul Teachers Retirement Fund Association (SPTRFA) 

Employer Agreements

Employer agreements are created by individual employers to provide Social Security and Medicare coverage to a group of their own employees. These agreements do not apply to any other governmental employer. This category includes:

  • PERA Correctional Plan – view the employer list and history of 2015 referendums
  • PERA Defined Contribution Plan (DCP) participating governing body elected officials – view the employer list
  • Certain special authorities or districts that requested coverage, such as hospitals, soil and water districts, and housing and redevelopment entities