The following groups of state or local government employees do not pay into Social Security. However, Medicare coverage is required unless they have had continuous employment with the same employer since March 31, 1986.
Police officers* and firefighters who are members of the:
PERA Police and Fire Plan
MSRS State Trooper Plan
These employees are excluded from Social Security because there are no Section 218 Agreements for the plans. Minnesota Statutes Chapter 355 does not allow for the extension of Social Security to police and fire positions that are covered by PERA or MSRS. *except tribal police officers
Elected officials who contribute to the PERA Defined Contribution Plan are exempt from mandatory Social Security unless they:
serve an entity that has an existing Section 218 Agreement for DCP coverage, or
hold a non-governing-body position that has the option to join the PERA Coordinated Plan.
Election Workers who perform services at polling places in connection with national, state and local elections are excluded from Social Security if their pay is below the federal threshold amount. Minnesota has a statewide Section 218 Agreement for election workers that applies to each governmental unit in Minnesota. Current and historical threshold amounts are listed on the Election Officials and Election Workers page of the Social Security website. The Internal Revenue Service Election Workers section also provides information about withholding and reporting but may not have the most up-to-date threshold amount.
