PERAC Memo #45 - 2004: Notice to New Employees in a Job Not Covered by Social Security
Notice to New Employees in a Job Not Covered by Social Security
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Memorandum 45/2004 addresses a new federal requirement (effective January 1, 2005) that new employees in positions not covered by Social Security must be given and sign the SSA-provided form (Form SSA-1945) notifying them of the potential impact of the Windfall Elimination Provision and Government Pension Offset. Boards must ensure this form is distributed by employers prior to the employee's start date, collected in signed form, and retained in the member's file, and should share the form/instructions with all governmental units within their system. Boards may direct questions to PERAC or consult the SSA website for further GPO/WEP details.
Full Text
Memorandum 45/2004
M E M O R A N D U M TO: All Retirement Boards FROM: Joseph E. Connarton, Executive Director RE: Notice to New Employees in a Job Not Covered by Social Security
DATE: December 3, 2004
Attached is a copy of the form developed by the Social Security Administration to be completed by all new employees who begin work on or after January 1, 2005 and who are not covered by Social Security. Also attached is a copy of the instructions that accompany the form.
Beginning on January 1, 2005 each new employee is to be given a copy of the form prior to the start of his or her employment. The employee is to sign the form and a copy is to be filed with the Retirement Board.
The completion of this form is mandated by a new provision of federal law. Please share the form and instructions with all of the governmental units with employees who are members of your system. When a employee becomes a member of the system, the employer must provide the Board with a signed copy of the form. The form must be retained in the member’s file.
For information about the Government Pension Offset and the Windfall Elimination Provisions, you may wish to review the materials contained on the Social Security Administration’s web site (www.ssa.gov/gpo-wep/).
If you have questions, please feel free to contact this office.
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