Social Security Coverage and Reporting Branch

New Form Required (Oct.26, 2005)
A new law requires state and local government employers to provide a statement to employees hired on or after January 1, 2005 in a position not covered by social security. The statement explains how a pension from that job could affect future social security benefits.
Form SSA-1945 is the document that employers should use to meet the requirements of this law.
Such employers must:
1) Give the statement to a non-covered employee prior to the start of employment;
2) Get the employee's signature on the form; and
3) Submit a copy of the signed form to the retirement system where the employee has coverage.

Attention Education Agencies - Those employers with new employees who are members of the Kentucky Teachers Retirement System should obtain a copy of the required form on the KTRS web site. This link to KTRS also contains form instructions.

IRS Compliance Activities (April 7, 2005)
Access a fact sheet concerning IRS compliance activities with Kentucky governmental employers. 
Compliance informational sources from the IRS and the Division of Social Security:
FSLG (IRS) newsletter (see page 2 for Director's comments on compliance)
IRS Publication 15-B
IRS Publication 963
FSLG fringe benefit guide
FSLG fact sheet on Form 1099 reporting
IRS Form 1099-MISC instructions
SSA fact sheet on social security coverage
Worker Classification Fact Sheet
Employer provided vehicle fact sheet
Worker classification fact sheet for state agencies
State vehicle fact sheet
Non-Overnight Travel
Employer provided cell phones fact sheet

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