Information Brochures

Who is a state employee?
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.
IRS training materials
Assist in determining if an individual is an employee or contractor.
Employer Provided Vehicles
Rules for ascertaining the taxable value of a vehicle provided to an employee.
Updated guidance on state vehicles
Updated guidance and examples for state agencies to calculate taxability of the personal use incurred by some state employees.
Non-overnight travel rules
Division fact sheet 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.
Governmental employees-boards of education
Guidance for federal tax purposes relating to Ky. board of education members.
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 information providing brief overview of how state and local employees are covered for social security.
Government Employer Manual
A guide to Social Security/Medicare coverage and reporting for Kentucky governmental employers.
SS and public employees
Overview on the various benefits that social security provides to the Kentucky governmental employee.
Windfall elimination provision
SSA information explaining how a pension from work not covered by social security may affect social security benefits.
Government pension offset
SSA information explaining how the GPO may affect social security spousal benefits.
SS benefits reductions
DOSS fact sheet explaining the impact of the government pension offset and windfall elimination provision 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.
Social security number and card
SSA information explaining how to obtain a new or replacement social security card, how to change a name on asocial security card and the use and privacy of a SSN.

Contact

David WhittakerDivision Director

Division of Local Government Services
State Office Building
501 High Street, 10th Floor
Frankfort, KY 40622

Phone
502-564-6888

County Fee Systems Branch
Phone: 502-564-6933

Social Security Coverage and Reporting Branch
Phone: 502-564-3952

In This Section

Contact

David WhittakerDivision Director