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Florida's Section 218 Agreement

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 < 2050 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 < $1000 per year.