Dear School Business Professionals, The attached CalPERS Circular Letter was issued to provide notice that SSA updated POMS and provided additional information with regards to rehired annuitants Social Security coverage. While CalPERS State Social Security Administrator (SSSA) cannot provide a blanket statement for all rehired annuitant coverage, SSSA can work with your school district to provide guidance for Social Security coverage on a case-by-case basis. SSSA can assist in determining Social Security coverage for all employees. The following is information SSSA requires for each retiree in order to assist with determining coverage:
* Employee name and PERS ID or STRS ID * Which school district will this rehired annuitant be working for? * What position is this rehired annuitant occupying? * Is this position a full-time position or a part-time position? * Is the position covered by a retirement system? * Is the rehired annuitant receiving a pension? * If yes, from which pension system? If you provide this information for each individual to SSSA office, they will be able to better determine whether social security withholding is applicable. Depending upon the facts of the review SSSA may request additional information. If you have a specific scenario that you would like to CalPERS to review regarding withholdings for rehired annuitants, contact the State Social Security Administrator (SSSA) Office via email at SSSA@calpers.ca.gov<mailto:SSSA@calpers.ca.gov> or call the SSSA Office directly at (916) 795-0810. Also attached are:
* Social Security and Medicare Tax Withholding Matrix * Membership and Post-Retirement Employment Determination Team (MAPD) * SSA Publication 05-10069 – How Work Affects Your Benefits * SSA Modification 315 to Section 218 Agreement – divided plans (STRS/PERS) For more information on Schools and Social Security: www.calpers.ca.gov/page/employers/benefit-programs/social-security-and-medicare Thank you, Regards,
School Business Advisory Services Team Santa Barbara County Education Office
* Employee name and PERS ID or STRS ID * Which school district will this rehired annuitant be working for? * What position is this rehired annuitant occupying? * Is this position a full-time position or a part-time position? * Is the position covered by a retirement system? * Is the rehired annuitant receiving a pension? * If yes, from which pension system? If you provide this information for each individual to SSSA office, they will be able to better determine whether social security withholding is applicable. Depending upon the facts of the review SSSA may request additional information. If you have a specific scenario that you would like to CalPERS to review regarding withholdings for rehired annuitants, contact the State Social Security Administrator (SSSA) Office via email at SSSA@calpers.ca.gov<mailto:SSSA@calpers.ca.gov> or call the SSSA Office directly at (916) 795-0810. Also attached are:
* Social Security and Medicare Tax Withholding Matrix * Membership and Post-Retirement Employment Determination Team (MAPD) * SSA Publication 05-10069 – How Work Affects Your Benefits * SSA Modification 315 to Section 218 Agreement – divided plans (STRS/PERS) For more information on Schools and Social Security: www.calpers.ca.gov/page/employers/benefit-programs/social-security-and-medicare Thank you, Regards,
School Business Advisory Services Team Santa Barbara County Education Office
CalPERS-Circular-200-043-20.pdf