Information Page

Information Brochures

• Who is a state employee?  (March 2004) How to determine if an individual on a state personal service contract is an employee for social security coverage purposes.
• Who is a governmental employee?  General rules for determining if an individual is a local  government employee or a personal service contractor.
• Employer provided vehicle  (January 2004) Rules for ascertaining the taxable value of a vehicle provided to an employee.
• Updated guidance on state vehicles (January 2002) Updated guidance and examples for state agencies to calculate taxability of the personal use incurred by some state employees who drive their vehicle from home to work and vice versa.
• Access a Division fact sheet (May 2004) designed for KY state government agencies explaining the federal employment tax treatment of meal reimbursements paid without overnight travel.
• Cafeteria Plans  Taxability of benefits under cafeteria plans and flexible spending accounts.
• 3rd party sick pay  Coverage and reporting rules for sick or disability payments made to governmental employees.
• Ky. board of education members and FICA  These elected officials are employees of the Board.
• Educational Assistance  Information on the taxability of education assistance provided a state employee.
• Student exclusion overview  DOSS fact sheet on how the FICA student exclusion applies in Kentucky school districts.

• Coverage for government employees  SSA fact sheet providing brief overview of how state and local employees are covered for social security.
• SS and public employees  Overview on the various benefits that social security provides to the Kentucky governmental employee.
• Windfall elimination provision  SSA fact sheet explaining how a pension from work not covered by social security may affect social security benefits.
• Government pension offset  SSA fact sheet explaining how the GPO may affect social security spousal benefits.
• SS benefits reductions  DOSS fact sheet explaining the impact of GPO and WEP on Kentucky school district employees not covered for social security.
• Medicare and public employees  Review of medicare benefits provided to the governmental employee.
• Full retirement age for social security  View changes to the social security retirement age.
• Your social security number and card  SSA fact sheet explaining how to obtain a new or replacement social security card, how to change your name on your social security card and the use and privacy of your SSN.

For questions on social security coverage for a Kentucky governmental employer - Send an E-mail to the KY Social Security Administrator

For questions on social security benefits or social security cards - Send an E-mail to the
Federal Social Security Administration