Section 218 Update

Federal Task Force Final Report to the Missouri Congressional Delegation
April 15, 2009

Senator Claire McCaskill released a report prepared by the Federal Section 218 Task Force for Missouri School Districts’ which addresses the results of the Task Force review of the Social Security coverage issues. The Task Force was organized to determine the proper application of the 1951 Missouri Section 218 Agreement and to develop a process for evaluating which positions in the Missouri public schools are subject to Social Security coverage.

A complete copy of the report can be viewed here.

Effective July 1, 2010

To determine the positions covered by Social Security in the Missouri school districts, the Task Force grouped the school districts into four distinct categories. (Click here for list of districts by Category.) In all of these categories, a full-time “teacher” who both has a license to teach and is in a position that Missouri law requires to have a license to teach, is excluded from Social Security coverage.

Category 1 and Category 2 Districts

Full time employees with a license to teach in a position that does not require a license to teach under Missouri law will pay Social Security taxes.

Your position will be exempt from Social Security if you are:

Your extra duties and/or additional positions may include, career ladder, club/organization sponsorships, coaching, pre-school screening, staff/curriculum development workshops, tutoring before/after school, and student detention. The preceding will be exempt from Social Security if you:

Category 3 and Category 4 Districts

Your position will be exempt from Social Security if you are:

Your extra duties or additional positions will be exempt from Social Security if you:

A reference guide is provided to help clarify position specific Social Security coverage. (See Exhibit 3)

To help determine if certification is required under Missouri law the Social Security Administration will use DESE Core Data codes. Each position in a school district has a corresponding position code which is based upon the duties of the employee. The following lists how a position code will effect if an employee pays into Social Security.

Please refer to the full report for more detailed information on full and part-time positions.

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	Federal Task Force Final Report to the Missouri Congressional Delegation April 15, 2009 Senator Claire McCaskill released a report prepared by the Federal Section 218 Task Force for Missouri School Districts’ which addresses the results of the Task Force review of the Social Security coverage issues. The Task Force was organized to determine the proper application of the 1951 Missouri Section 218 Agreement and to develop a process for evaluating which positions in the Missouri public schools are subject to Social Security coverage. A complete copy of the report can be viewed here. Effective July 1, 2010 To determine the positions covered by Social Security in the Missouri school districts, the Task Force grouped the school districts into four distinct categories. (Click here for list of districts by Category.) In all of these categories, a full-time “teacher” who both has a license to teach and is in a position that Missouri law requires to have a license to teach, is excluded from Social Security coverage. Category 1 and Category 2 Districts Full time employees with a license to teach in a position that does not require a license to teach under Missouri law will pay Social Security taxes. Your position will be exempt from Social Security if you are: A full- time employee with a license to teach, who is A PSRS member, and who is, Working in one of the 10 statutorily identified PSRS positions of teacher (i.e., positions that Missouri law requires to have a license to teach), teacher-secretary, substitute teacher, supervisor, supervising principal, principal, superintendent or assistant superintendent, nurse, and librarian. Your extra duties and/or additional positions may include, career ladder, club/organization sponsorships, coaching, pre-school screening, staff/curriculum development workshops, tutoring before/after school, and student detention. The preceding will be exempt from Social Security if you: Occupy a position exempt from Social Security coverage and are receiving compensation from the same employer for the extra duties or additional position. Category 3 and Category 4 Districts Your position will be exempt from Social Security if you are: A full-time employee with a license to teach, who is A PSRS member Your extra duties or additional positions will be exempt from Social Security if you: Work full-time and occupy a position exempt from Social Security coverage and are receiving compensation from the same employer for the extra duties or additional position. A reference guide is provided to help clarify position specific Social Security coverage. (See Exhibit 3) To help determine if certification is required under Missouri law the Social Security Administration will use DESE Core Data codes. Each position in a school district has a corresponding position code which is based upon the duties of the employee. The following lists how a position code will effect if an employee pays into Social Security. (10 – 60) require a license to teach and would not pay into Social Security (70) is assignment specific, if the assignment requires a license to teach and the teacher is working full-time in that assignment, the teacher would not pay into Social Security. (80 & 90) are not required to have a license to teach and employees will pay into Social Security Please refer to the full report for more detailed information on full and part-time positions.