State and Local Government Employment

Work for a state or local government agency--including a school system, college or university--may or may not be covered by Social Security. If you are covered only by your state or local pension plan, you don't pay Social Security taxes and your earnings won't be on your Social Security record. (Your record will, however, show your Medicare wages if you pay into that program.)

If your agency is covered by both your state or local pension plan and Social Security, you pay Social Security and Medicare taxes just as you would for any other Social Security covered job. You will see your earnings on your record.

There is additional information on how

• Your pension from noncovered State or local employment may affect the amount of

  • Your Social Security benefit.

  • Your Social Security benefit as a spouse.

• State and local government employees are covered by Social Security and Medicare.