Generally, Section 218 Agreements establish or exempt classifications of state and local government employees from Social Security coverage to the extent authorized by the Social Security Act. These voluntary federal-state agreements represent a mutual commitment to assure that participation in the Social Security program is a viable part of public employee benefit programs. For background information about how public employees are covered under a Section 218 Agreement and when their coverage in Social Security and Medicare is mandatory, the Social Security Administration's website includes an overview of 218 Agreements.

The original Section 218 Agreement [ Adobe PDF Document ] for the State of Florida and the Social Security Administration took effect Jan. 1, 1956. Since that date, Florida has initiated over 650 modifications to the original 218 Agreement on behalf of retirement systems or public employers. The modifications have been done for various reasons such as to include additional coverage groups, identify political subdivisions joining a retirement system already covered under the agreement, report on covered subdivisions that have dissolved or restructured, obtain Medicare-only coverage for certain retirement system employees, or correct errors in other modifications.

To search for a political subdivision on the EXCEL listing of Florida’s Political Subdivisions and Modifications: Use the Find (Ctrl+F) to find the political subdivision’s name and click the associated modification number on the right. Modification numbers without an active link are awaiting the approval of the Social Security Administration and the division will add the modifications upon approval.

EXCEL listing of Florida Political Subdivisions and Modifications [ Microsoft Excel Document ]

Note: A political subdivision may have multiple modifications.

The following table lists modifications which significantly altered the State's 218 Agreement

Year	Mod	Section	Item Modified	Brief Description
1953	17 [ Adobe PDF Document ]	218(b)(5)	Original	Added an exception: 6) Service of an emergency nature or service in all classes of elective positions, or service in part-time positions, or service in position the compensation for which is on a fee basis if specified in any modification to this agreement executed on or after July 1, 1953, with respect to any coverage group to which this agreement had not previously been made applicable.
1954	26 [ Adobe PDF Document ]	218(b)(5)	Original	Authorized retirement system coverage and coverage of ineligibles for social security coverage.
1957	45 [ Adobe PDF Document ]	218(b)(5)	Original	Added an exception for police and fire covered by retirement systems.
1957	48 [ Adobe PDF Document ]	32 USC Sec 42 -- 7 USC 1824 -- 218(d)(8)	Original	State National Guard - Inspectors of Agricultural products - State and County Officers and Employees Retirement System (SCOERS).
1959	77 [ Adobe PDF Document ]	218(d)(8)	Original	Added coverage for Part B SCOERS.
1961	91 [ Adobe PDF Document ]	218(d)(8)	Original	Added coverage for Part B SCOERS.
1961	95 [ Adobe PDF Document ]	218(d)(8)	Original	Provided authorization for coverage by action taken on and after Aug. 1, 1956, for services in policemen and firemen positions covered by more than one retirement system.
1961	121 [ Adobe PDF Document ]	218(d)(6)	Original	Added Divisions B and C of the Judicial Retirement System.
1961	151 [ Adobe PDF Document ]	218(d)(5)	Original	Added coverage for Part B SCOERS.
1968	176 [ Adobe PDF Document ]	218(d)(5)	Original	Added an exception for temporary workers due to fire, storm, snow, earthquake, flood or other similar emergency.
1970	204 [ Adobe PDF Document ]	218(d)(6)(c)	Original	Added coverage for Part B of the State Teacher's Retirement System.
1970	205 [ Adobe PDF Document ]	218(d)(6)(c)	Original	Added coverage for Part B of the Highway Patrol Pension Trust Fund.
1970	211 [ Adobe PDF Document ]	218(d)(4)	Original	Added coverage for the Florida Retirement System (FRS).
1972	234 [ Adobe PDF Document ]	218(d)(4)	211	Modified only the FRS coverage: excluded services of as needed, part-time retirees working < 2,050 hours.
1972	235 [ Adobe PDF Document ]	218(d)(6)(F)	Original	Added coverage for Part B of the State Teacher's Retirement System.
1973	242 [ Adobe PDF Document ]	218(d)(4)	211	Modified only the FRS coverage: excluded services of as needed, part-time retirees working < 500 hours.
1995	439 [ Adobe PDF Document ]	218(d)(4)	Original	Added an exception for services performed by election officials and election workers on a statewide basis for all coverage group in which remuneration paid is < $1,000 per year.