Section 218 Social Security Coverage
The Social Security Administration’s regulation 20 CFR 404.1204 requires that each state designate at least one official to act on behalf of the state in administering the Section 218 Agreement. This official, the State Social Security Administrator, is responsible for maintaining and administering the provisions of the Original Agreement and Modifications for coverage. In Idaho, the designated state official is the elected State Controller.
State and local government positions are covered one of two ways for Social Security.
* by a Section 218 Agreement between the State of Idaho and Social Security Administration or
* mandatorily covered under Federal law if the position is not covered by a retirement system that qualifies as a Federal Insurance Contribution Act (FICA) replacement plan
The information on this site will provide state and local government employers with section 218 information and processes. If you have questions regarding the social security coverage for your state or local government entity or need a copy of the existing Modification extending coverage, please contact our office at IDSSA218@sco.idaho.gov
Each state has a unique Agreement with Social Security Administration and each state and local government employer has a unique history. Social Security coverage depends on the history and, therefore, caution is advised when comparing coverage with another state and local government employer.