TN 24 (11-09)

Citations: Soc. Sec. Act, Sec. 209

For state and local coverage, consider as wages

• all remuneration paid to employees for services in employment covered under an agreement, except for amounts specifically excluded.

Do not consider as wages

• payments to an employee on or after the effective date of coverage under the state’s agreements which are for services performed in periods before the effective date of coverage unless the services were performed in positions mandatorily covered for Social Security and Medicare or Medicare only.

When payments are unique for state and local employment, determine the wages by following the policies and procedures in Wages RS 01401.000 and Wage Exclusions RS 01402.000.