POMS Reference

This change was made on Feb 12, 2018. See latest version.
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RS 01901.420: Medicare Qualified Government Employment (MQGE)

  • Effective Dates: 01/30/2018 - Present
  • Effective Dates: 02/12/2018 - Present
  • TN 31 (08-05)
  • RS 01901.420 Medicare Qualified Government Employment (MQGE)
  • Citations:
  • Section 210(p) of the Social Security Act;
  • Regulation No.4, Sec. 404.1018(b)
  • A. Policy
  • 1. Federal Employment
  • Effective with remuneration paid after December 31, 1982, services for the Federal government that are not subject to Social Security coverage are subject to hospital insurance (HI)-only coverage unless excluded under
  • RS 01901.340B.4., RS 01901.340C.7., or RS 01901.340C.6.
  • 2. State and Local Employment
  • Effective for most State and local government employees hired after
  • March 31, 1986 and not subject to Social Security coverage, remuneration for services is subject to HI-only coverage unless otherwise excluded.
  • Employees who were hired prior to April 1, 1986, who are not covered by Social Security and Medicare under a Section 218 Agreement or mandatory Social Security coverage, are exempt from both Social Security and Medicare coverage and taxation. However, States may extend HI-only coverage to those same State and local government employees who were hired before April 1, 1986 by means of a HI-only coverage referendum.
  • B. Definition
  • Medicare Qualified Government Employment
  • Federal, State or local government employment that is subject only to the hospital insurance portion of the tax imposed by the Federal Insurance Contributions Act (FICA).
  • C. References
  • * RS 01505.025 and SL 30001.395, for determining HI-only coverage for State and local government employees.
  • * SL 30001.320 through SL 30001.335, for HI-only coverage referendum procedures.
  • * 42 CFR 406.15, for special provisions applicable to Medicare qualified government employment.