The Kentucky General Assembly passed the Kentucky Social Security Enabling Act during its 1951 Special Session permitting social security coverage to be extended to the Commonwealth's state and local government employees. This coverage is enacted through voluntary, coverage agreements, commonly referred to as "Section 218 agreements".
Counties, cities, boards of education and other special districts provide social security coverage to employees by entering into a section 218 agreement with the Division of Social Security. These agreements are authorized in
KRS 61.410-61.500 and
Section 218 of the Social Security Act.
A detailed explanation of Kentucky's Section 218 social security coverage may be found in the
Governmental Employer Manual.
Below are lists of Kentucky governmental employers covered for social security purposes under a Section 218 agreement.