Data on State and Local Public Sector Employment Not Covered Under Social Security

Data on State and Local Public Sector Employment Not Covered Under Social Security

Data on State and Local Public Sector
April 4, 2023
Employment Not Covered Under Social
Zhe Li
Security
Analyst in Social Policy

Social Security is a work-based federal insurance program that provides cash benefits to
Paul D. Romero
workers and their eligible family members in the event of the worker’s retirement,
Research Assistant
disability, or death. Workers obtain insurance protection for themselves and their family

members by working in jobs that are covered by Social Security. Most jobs in the United
States are required to be covered by Social Security. An estimated 6% of workers in paid

employment and self-employment are not covered under the program in 2023.
The largest and highest-profile group of noncovered workers is the segment of state and local public employees
who are not covered by Social Security through their public employment. In 2019, about 6.5 million (or 28% of
all) state and local public employees—including state or local government employees, teachers, police officers,
and firefighters—were not covered under Social Security. Those public employees (1) do not pay the Social
Security payroll tax, and their noncovered earnings are not used in determining Social Security eligibility (i.e.,
insured status) and are not included in the Social Security benefit computation, and (2) participate in qualified
state or local public pension plans and receive benefits from those public pensions. Noncovered state and local
public employees, however, may receive Social Security benefits based on other earnings that are covered under
Social Security or covered earnings from their spouses or deceased spouses. Those Social Security benefits are
usually subject to certain reductions—for example, the Windfall Elimination Provision (WEP) and the
Government Pension Offset (GPO)—because of the receipt of a pension benefit based on noncovered earnings.
Some Members of Congress have proposed changing or eliminating the WEP and the GPO for all or some
affected individuals. Among individuals who are currently affected and will potentially be affected by the two
provisions, lawmakers often have questions on the number of such individuals in each state and by occupation.
Data on those noncovered public employees can assist policymakers in assessing these proposed legislative
changes.
Because the WEP and the GPO typically affect Social Security beneficiaries who are receiving public pensions
based on noncovered earnings, data on noncovered state and local public employees are closely related to
participants in state and local public pensions. This report provides participant data on state and local public sector
pensions for employment that is not covered by Social Security, including the number of active members (who
were currently contributing to the plan), the number of inactive and vested members (who were not contributing
but are eligible for future benefits), and the number of retirees (who were receiving benefits). Among state and
local public pension plans that publish data on coverage status and participant information in 2021 or 2022
(depending on the year in which the most recent data is available):
 26 states and the District of Columbia have one or more state public pension plans (or state-
administered local public pensions) in which almost all participants were not covered under
Social Security;
 Among participants for whom detailed occupation data are available, about 70% of active
members and 68% of retirees were teachers, while 6% of active members and 9% of retirees were
police officers and firefighters; and
 Seven states accounted for approximately 81% of participants (active members, inactive and
vested members, and retirees) based on earnings not covered under Social Security. Those states
were California, Colorado, Louisiana, Massachusetts, Nevada, Ohio, and Texas.

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Contents
Introduction ..................................................................................................................................... 1
Background on Social Security ....................................................................................................... 2
Social Security Coverage: State and Local Public Sector Employment ................................... 2
Social Security Benefits: the Windfall Elimination Provision (WEP) and the
Government Pension Offset (GPO) ....................................................................................... 3
Participants in State and Local Public Pension Plans Not Covered Under Social Security ............ 4
Data on Social Security Coverage ............................................................................................. 4
Data on Public Pension Plan Participants ................................................................................. 5

Tables
Table 1. Plan Participants in Selected State and Local Public Pension Plans with All
Participants Generally Not Covered Under Social Security ......................................................... 6
Table 2. Plan Participants in Selected State and Local Public Pension Plans with a Subset
of Participants Not Covered Under Social Security ..................................................................... 8

Table A-1. Sources for Noncovered State and Local Public Sector Employment and
Pension Plans in Table 1 ............................................................................................................. 10
Table A-2. Sources for Noncovered State and Local Public Sector Employment and
Pension Plans in Table 2 ............................................................................................................. 13

Appendixes
Appendix. Sources for State and Local Public Sector Employment Not Covered Under
Social Security and Related Public Pension Plans ....................................................................... 9

Contacts
Author Information ........................................................................................................................ 15

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Data on State and Local Public Sector Employment Not Covered Under Social Security

Introduction
Social Security is a work-based, federal insurance program that provides cash benefits to workers
and their eligible family members in the event of the worker’s retirement, disability, or death. A
worker’s employment or self-employment is considered covered by Social Security if the services
performed in that job result in earnings that are taxable and creditable for program purposes. In
2023, workers pay 6.2% of earnings in covered employment, up to a maximum earnings level of
$160,200. The maximum earnings level is generally adjusted annually based on average wage
growth in the national economy. Employers pay a corresponding amount—6.2% of the worker’s
covered earnings up to the annual maximum. Self-employed workers generally pay 12.4% of net
earnings up to the annual maximum.1 Workers qualify for Social Security by accruing a minimum
number of earnings credits in covered jobs (in addition to meeting other requirements),2 and
benefits are based on their career-average earnings from all covered jobs.3
The largest and highest-profile group of noncovered workers is the segment of state and local
public employees who are not covered by Social Security through their public employment. In
2019, about 6.5 million (or 28% of all) state and local public employees were employed in
positions not covered under Social Security.4 Those workers are required to be covered under
qualified public retirement systems.5 State and local public employees who are in positions
covered by Social Security (1) pay the Social Security payroll tax and receive credits for program
eligibility and benefit purposes, and (2) may also participate in public pension plans (if available)
and receive public pension benefits in addition to Social Security benefits. In comparison, state
and local public employees who are in positions not covered by Social Security (1) do not pay the
Social Security payroll tax and those noncovered earnings are not creditable in determining
Social Security eligibility or benefit amounts, and (2) participate in qualified public pension plans
and receive benefits from noncovered public pensions (i.e., pensions based on earnings not
covered by Social Security).6
Individuals with noncovered state and local public sector employment, however, may receive
Social Security benefits based on other earnings that are covered under Social Security or covered
earnings from spouses or deceased spouses. Those Social Security benefits are usually subject to
certain reductions because of the receipt of noncovered public pension benefits. For example, a
noncovered public employee may switch to a job later in his or her career that is covered by

1 One-half of the payroll taxes paid by self-employed workers is allowed as a deduction for federal income tax
purposes.
2 A worker may earn up to four earnings credits per calendar year. In 2023, a worker earns one credit for each $1,640 of
covered earnings, up to a maximum of four credits for covered earnings of $6,560 or more. Earnings credits are also
called quarters of coverage. For more information, see CRS Report R42035, Social Security Primer, by Barry F.
Huston.
3 See CRS In Focus IF11747, Social Security: Benefit Calculation Overview, by Barry F. Huston.
4 Social Security Administration, Office of Research Evaluation and Statistics, unpublished table, “Social Security and
Medicare Coverage of Workers from their State and Local Government Employment in 2019,” received by CRS in
January 2022.
5 A qualified public retirement system is a pension, annuity, retirement or similar fund or system maintained by a state
or local government that provides employees with retirement benefits that are comparable to the benefit under the old-
age portion of the Social Security program. For more information, see Internal Revenue Service (IRS), Federal-State
Reference Guide, Publication 963, Rev. 7-2020, https://www.irs.gov/pub/irs-pdf/p963.pdf; and Section 31.3121(b)(7)-
2(e) of the IRS Employment Tax Regulations, https://www.ecfr.gov/current/title-26/chapter-I/subchapter-C/part-31/
subpart-B/subject-group-ECFR996050e2e4c4937/section-31.3121(b)(7)-2#p-31.3121(b)(7)-2(e).
6 For more information about state and local government pension plans, see CRS Report R47119, Pensions and
Individual Retirement Accounts (IRAs): An Overview, coordinated by Elizabeth A. Myers.
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Data on State and Local Public Sector Employment Not Covered Under Social Security

Social Security. The individual is likely to receive Social Security benefits based on those covered
earnings in the later job, subject to certain reductions—referred to as the Windfall Elimination
Provision (WEP). In another case, a noncovered public employee may be entitled to Social
Security spousal benefits based on his or her spouse’s covered earnings. This Social Security
spousal benefit is likely to be subject to a reduction due to the noncovered public pension benefit
the person would receive—referred to as the Government Pension Offset (GPO). The following
section explains the basics of those benefit reductions.
This report provides participant data on state and local public sector pensions for employment
that is not covered by Social Security. Congress has made proposals to change or eliminate the
WEP and GPO for all or some affected individuals. Among individuals who are currently affected
or will potentially be affected by the two provisions, lawmakers often have questions on the
number of such individuals in each state and by occupation. Data on those noncovered public
employees can assist policymakers in assessing the population that would be affected by
proposed legislative changes. Because the WEP and the GPO typically affect Social Security
beneficiaries who are receiving public pensions based on noncovered earnings, data on
noncovered state and local public employees are closely related to participants in state and local
public pensions.
Background on Social Security
Social Security is a work-related program that is funded primarily with dedicated payroll tax
revenues. In all cases, a Social Security beneficiary becomes eligible for benefits either by
working in a job that is covered by Social Security (a covered worker), by having a close family
relationship to a covered worker, or both (among other requirements). For people who work in
jobs that are covered by Social Security, participation is mandatory. Covered workers and their
employers are required to pay Social Security payroll taxes.
Social Security Coverage: State and Local Public Sector
Employment
Most jobs in the United States are covered by Social Security. The Social Security Administration
(SSA) estimates that about 6% of workers in paid employment and self-employment are not
covered under the Social Security program.7 The largest and most high-profile group of
noncovered workers is the segment of state and local public employees who are not covered by
Social Security through their public employment. In 2019, about 6.5 million (or 28% of all) state
and local public employees—including state or local government employees, teachers, police
officers, and firefighters—were not covered under Social Security.
If a job is not covered by Social Security, the worker’s earnings are not subject to Social Security
payroll taxes and do not count toward the worker gaining insured status under the program (i.e.,
the earnings do not count toward establishing future benefit eligibility for the worker and his or
her family members). In addition, the earnings are not included in the computation of benefits.

7 SSA, Office of the Chief Actuary (OCACT), Fact Sheet on the Old-Age, Survivors, and Disability Insurance
Program, January 24, 2022, https://www.ssa.gov/oact/FACTS/index.html. Noncovered workers include state and local
public employees covered by alternative staff-retirement systems; most permanent civilian federal employees hired
before January 1, 1984, who are covered by the Civil Service Retirement System (CSRS) or other alternative retirement
plan; employees covered by the Railroad Retirement system; domestic, election, or farm workers with earnings below
certain thresholds; people with low levels of net earnings from self-employment; and certain nonimmigrants.
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Data on State and Local Public Sector Employment Not Covered Under Social Security

Social Security coverage is voluntary for state and local public employees who are covered under
qualified public retirement systems that meet certain requirements.8 If these state and local public
employees collectively choose to participate in Social Security, they may elect coverage as a
group through the state’s so-called Section 218 Agreement with SSA, named in reference to
Section 218 of the Social Security Act (42 U.S.C. §418), which authorized such agreements.
Coverage is elected through a referendum held by the state. Ultimately, the decision to extend
coverage to certain state and local public positions lies with the state, as the state must hold a
referendum among eligible employees covered by a retirement system before Social Security
coverage can be extended.9
For more information about Social Security coverage among state and local government
employees, see CRS Report R46961, Social Security Coverage of State and Local Government
Employees.
Social Security Benefits: the Windfall Elimination Provision (WEP)
and the Government Pension Offset (GPO)
The Social Security program includes two provisions that affect Social Security beneficiaries who
also receive pensions from noncovered employment: the WEP and the GPO. Congress enacted
these provisions to address equity issues created by the exclusion of some workers from Social
Security coverage. The WEP, which was enacted in 1983, affects the Social Security benefits that
an individual receives based on his or her own work record (as a retired or disabled worker) as
well as the benefits paid to his or her eligible family members. The GPO, which was enacted in
1977 and modified in 1983, affects the Social Security benefits that an individual receives as the
spouse or surviving spouse of a Social Security–covered worker.10
The WEP affects individuals who have worked in both covered and noncovered employment. If
an individual is receiving a pension from noncovered employment, his or her Social Security
benefits are subject to reduction under the WEP if he or she has fewer than 30 years of substantial
earnings in covered employment.11 Under the WEP, the worker’s Social Security benefits are
computed using an alternative benefit formula (the “windfall formula”) rather than the regular
benefit formula. The windfall formula results in a lower initial monthly benefit for the worker.
The amount of the reduction in the initial monthly benefit is limited to one-half the monthly
amount of the worker’s noncovered pension. The WEP also reduces benefits payable to eligible
family members on the worker’s earnings record. In December 2022, the WEP affected about 2.0
million Social Security beneficiaries (about 3% of beneficiaries).12

8 In general, a qualified public retirement system is a pension, annuity, retirement, or similar fund or system maintained
by a state or local government that provides a retirement benefit to the employee comparable to the benefit provided
under the old-age component of the Old-Age, Survivors, and Disability Insurance (Social Security) program.
9 Section 218 Agreements cover positions, not individuals (i.e., Social Security coverage is tied to a particular job, not
to a particular individual). If a position is covered by Social Security under a Section 218 Agreement, generally any
current or future employee who fills that position is subject to Social Security payroll taxes.
10 The WEP was enacted as part of the Social Security Amendments of 1983 (P.L. 98-21). The GPO was enacted as
part of the Social Security Amendments of 1977 (P.L. 95-216) and modified as part of the Social Security Amendments
of 1983 (P.L. 98-21).
11 The reduction under the WEP is phased out for workers with between 21 and 30 years of substantial earnings in
covered employment. Workers with 30 or more years of substantial earnings in covered employment are exempt from
the WEP.
12 For more information, see CRS Report 98-35, Social Security: The Windfall Elimination Provision (WEP), by Zhe
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The GPO affects an individual who has worked in noncovered government employment, qualifies
for a pension based on this noncovered employment, and also qualifies for Social Security
benefits as the spouse or surviving spouse of a Social Security–covered worker. If an individual is
receiving a pension from noncovered employment, his or her Social Security spousal or
widow(er) benefits are subject to reduction under the GPO. The individual’s Social Security
spousal or widow(er) benefits are reduced by an amount equal to two-thirds of his or her
noncovered pension (a two-thirds offset). Depending on the relative amounts of the two benefits,
the Social Security spousal or widow(er) benefits may be reduced to zero. In December 2022, the
GPO affected 734,601 Social Security beneficiaries (about 1% of beneficiaries).13
Participants in State and Local Public Pension Plans
Not Covered Under Social Security
This section presents information on major state and local public pension plans that were not
covered under Social Security in 2021 or 2022, depending on the year in which the most recent
data is available.
Data on Social Security Coverage
CRS reviewed the state and local public pension plans in all 50 states and the District of
Columbia, including official websites, annual comprehensive financial reports, member
handbooks, and frequently asked questions. Those pension plans are typically provided for state
or local government employees, teachers, police officers, and firefighters. Pension plans were
included if they were designed for local public employees (such as those working for counties,
cities or towns) but administered at the state level.
The Social Security coverage information in this report is based on public information available
at the public pension plan organization, such as a retirement board or an agency.14 Typically, a
noncovered public pension is included in Table 1 and Table 2 if the plan has published
information confirming its coverage status. See Table A-1 and Table A-2 in the Appendix
regarding sources for data in Table 1 and Table 2, respectively.
Some noncovered state and local public pension plans may be excluded from the tables due to
several reasons. First, if Social Security coverage information could not be verified using public
information or other means from the pension authority, the pension plan is excluded. Second, if a
pension plan did not publish publicly-available participant information, the plan is excluded.15
Third, local pension plans that were administered by local agencies and had a Social Security
coverage status that was generally different from the state pension or other local pensions are
excluded.16

Li.
13 For more information, see CRS Report RL32453, Social Security: The Government Pension Offset (GPO), by Zhe
Li.
14 Most information is available on official websites. CRS conducted phone interviews when the information on
websites was not clear.
15 For example, the Indiana state police pension does not seem to be covered under Social Security, but participant data
is not available on the official website. See https://www.in.gov/isp/social-security-wep-information/.
16 For example, most state and local public pensions in Virginia are covered under Social Security, except for the
Fairfax County Police Retirement System, which is not shown in the data tables. See https://www.fairfaxcounty.gov/
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Data on Public Pension Plan Participants
This section displays the following information for each state or local public pension plan with
participants not covered by Social Security:
 state,
 occupations covered under the plan,
 the year in which the most recent plan information was available,
 the number of active participants who were currently contributing to the plan,
 the number of inactive and vested participants who were not contributing but
eligible for benefits on a future date, and
 the number of retirees who were receiving benefits.17
The Social Security WEP and GPO may affect some current retirees, and may impact some active
members and inactive and vested members when they retire.
Table 1 displays information for public pension plans for which all participants are generally not
covered under Social Security (based on the most recent data CRS was able to compile).
 In total, 26 states and the District of Columbia have one or more state public
pension plans (or state-administered local public pensions) with almost all
participants not covered under Social Security.
 Among noncovered participants for whom detailed occupation data are available,
about 70% of active members and 68% of retirees were teachers, while 6% of
active members and 9% of retirees were police officers and firefighters.
 Seven states accounted for about 81% of noncovered participants (active
members, inactive members, and retirees) shown in the table. Those states are
California, Colorado, Louisiana, Massachusetts, Nevada, Ohio, and Texas.
Table 2 displays related information for public pension plans with only a subset of participants
not covered under Social Security. Social Security coverage in these plans usually depends on
positions, locality, or jurisdiction, but data is generally reported on a combined basis including
both covered and noncovered participants.18 (Therefore, this data may not be used to evaluate the
number of participants in state and local public plans that are not covered by Social Security.)
 In addition to the 26 states listed in Table 1, five additional states have some
participants in state or local public plans not covered under Social Security.
Those states are Arizona, Arkansas, New Mexico, Utah, and Wisconsin.

retirement/police-officers-retirement-system. In another example, participants in the Illinois Cook County Pension
Fund (for country employees, officers, and forest preserve district employees) do not contribute to Social Security. The
pension fund is administered at local county, so it is not shown in the data tables. See
https://www.cookcountypension.com/.
17 In some cases, benefit recipients may include disabled beneficiaries if the plan does not report recipient data
separately by benefit category.
18 In those state and local government pension plans, benefit formulas for participants who are not covered under Social
Security are generally different from those who are covered.
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Table 1. Plan Participants in Selected State and Local Public Pension Plans with All
Participants Generally Not Covered Under Social Security
Most recent data range from 2021 to 2022
Inactive and
Active
Vested
State
Occupation(s) of Participants
Year
Members
Members
Retirees
Alaska
Teachers
2022
3,190
738
13,423
California
Teachers
2022
449,418
227,163
285,704
Colorado
State and local government
2021
207,269
33,015
132,111
employees, teachers, state
troopers, and judges
Connecticut
Local government employees
2021
2,429
NA
2,177
Connecticut
Teachers
2022
52,262
7,635
38,689
Connecticut
Local police officers and
2021
1,691
NA
648
firefighters
District of
Teachers
2021
4,072
1,514
6,050
Columbia
District of
Police officers and firefighters
2021
5,242
342
4,115
Columbia
Hawaii
Police officers and firefighters
2021
4,897
239
3,977
Il inois
Teachers
2022
165,566
144,801
129,466
Il inois
State police and firefighters
2021
2,308
NA
NA
Il inois
Judges
2021
944
29
951
Iowa
Local police officers and
2022
4,155
453
3,172
firefighters
Kansas
State and local police officers and
2021
7,779
2,304
6,055
firefighters
Kentucky
Teachers
2022
74,785
10,690
58,438
Louisiana
State government employees
2022
37,358
59,146
41,678
Louisiana
Local government employees
2022
6,510
5,711
4,891
Louisiana
Teachers
2022
86,364
9,245
70,075
Louisiana
State police officers
2022
914
232
1,355
Louisiana
Local police officers
2022
5,269
2,436
5,006
Louisiana
Local firefighters
2022
4,623
1,092
2,669
Louisiana
Parish government employees
2021
13,643
9,632
8,096
(Plan A)
Maine
State government employees,
2022
40,121
47,650
38,408
teachers, state police officers
Maine
Judges
2022
60
3
90
Maine
State legislative employees
2022
174
214
223
Massachusetts
State government employees
2022
86,114
5,325
65,360
Massachusetts
Local government employees
2021/2022a
130,304
NA
93,087
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Inactive and
Active
Vested
State
Occupation(s) of Participants
Year
Members
Members
Retirees
Massachusetts
Teachers
2022
95,059
32,636
70,306
Massachusetts
State police officers
2022
2,304
57
2,539
Minnesota
State police officers
2022
937
78
888
Minnesota
Local police officers and
2022
11,629
1,864
12,107
firefighters
Missouri
Teachers
2022
78,973
10,045
67,676
Montana
Local police officers
2022
841
123
908
Montana
Local firefighters
2022
749
51
691
Montana
Highway patrol officers
2022
252
19
354
Nebraska
State patrol officers
2022
388
77
487
Nevada
State government employees and
2022
95,785
18,471
61,268
teachers
Nevada
State and local police officers and
2022
12,850
1,040
9,142
firefighters
New
State and local police officers and
2022
5,826
NA
6,510
Hampshire
firefighters
New Jersey
State police
2021
3,027
NA
3,807
New Jersey
Local police officers and
2021
43,162
NA
50,466
firefighters
New Jersey
State judiciary
2021
403
NA
724
North Dakota
Highway patrol
2022
151
35
135
Ohio
State and local government
2021
290,321
10,990
219,088
employees and police officers
Ohio
Teachers
2022
184,865
20,262
156,225
Ohio
School employees
2022
155,063
6,118
34,972
Ohio
Local police officers and
2021
29,363
NA
30,372
firefighters
Ohio
State highway patrol
2021
1,454
35
1,807
Oklahoma
Local firefighters
2022
12,060
2,467
9,056
Rhode Island
State police officers and
2021
61
56
88
firefighters
Rhode Island
Municipal police officers and
2021
1,275
260
1,046
firefighters
Texas
Teachers
2022
928,418
124,957
444,557
West Virginia
State police officers
2021
610
22
846
Wyoming
Local firefighters
2021
386
55
171
Source: CRS analysis of each state and local public pension plan (see Table A-1).
Notes: NA refers to not available. Local public pension plans that were administered by local agencies and had a
Social Security coverage status that was generally different from the state pension or other local pensions are
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excluded, such as the Virginia Fairfax County Police Retirement System and the Il inois Cook County Pension
Fund.
a. Data is the sum of 103 local public pension plans in 2021 or 2022, depending on the year in which the data
is available.
Table 2. Plan Participants in Selected State and Local Public Pension Plans with a
Subset of Participants Not Covered Under Social Security
Most recent data range from 2021 to 2022
Inactive and
Active
Vested
State
Occupation(s) of Participants
Year
Members
Members
Retirees
Alaska
General state and local
2022
8,966
4,924
37,265
government employees
Arizona
State and local police officers and
2022
18,185
2,893
15,299
firefighters
Arkansas
Local police officers and
2021
4,060
8,845
4,230
firefighters
(noncovered)
(covered and
(noncovered)
noncovered)
California
State employees, school
2021
156,893
NA
669,876
members and public agency
(including
(total number
employees (safety positions, such
inactive
for the overall
as police officers and firefighters,
members, and
pension
are generally not covered under
for safety
system)
Social Security)
positions only)
Colorado
Police officers and firefighters
2021
10,116
2,941
10,850
Maine
Local government employees
2022
12,362
12,804
10,400
Missouri
Local police officers and
2022
35,029
NA
27,713
firefighters
New
Local police officers
2022
3,608
1,029
3,311
Mexico
New
Local firefighters
2022
2,494
439
1,779
Mexico
Texas
Local government employees
2021
144,107
122,752
78,206
Utah
Local police officers
2021
4,166
4,889
6,898
Utah
Local firefighters
2021
1,358
455
1,596
Wisconsin
Police officers and firefighters
2021
2,762
285
228,161
(noncovered)
(noncovered)
(covered and
noncovered)
Wyoming
County sheriffs and deputies,
2021
2,579
457
1,522
municipal police officers
Source: CRS analysis of each state and local public pension plan (see Table 2).
Notes: Data in this table generally combines participants in positions that are both covered and not covered by
Social Security. Exceptions include those for Arkansas local police officers and firefighters (active members and
retirees), California public employees (active members), and Wisconsin police officers and firefighters (active and
inactive members). Local public pension plans that were administered by local agencies and had a Social Security
coverage status that was generally different from the state pension or other local pensions are excluded, such as
the Virginia Fairfax County Police Retirement System and the Il inois Cook County Pension Fund. NA refers to
not available.
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link to page 13 link to page 16 link to page 9 link to page 11 Data on State and Local Public Sector Employment Not Covered Under Social Security

Appendix. Sources for State and Local Public Sector
Employment Not Covered Under Social Security
and Related Public Pension Plans
Table A-1 and Table A-2 display sources for data in Table 1 and Table 2, respectively.
Information includes the website for each public pension plan, the direct link for data, and links to
documents describing Social Security coverage.

Congressional Research Service

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link to page 9 link to page 9
Table A-1. Sources for Noncovered State and Local Public Sector Employment and Pension Plans in Table 1
Direct Links for
State
Occupation(s) of Participants
Websites for Pension Plans
Data in Table 1
Links for Social Security Coverage Status
Alaska
Teachers
https://drb.alaska.gov/
Annual Report 2022 Alaska Division of Retirement and Benefits
California
Teachers
https://www.calstrs.com/
Fast Fact 2022
California Teachers’ Retirement System and Social
Security
Colorado
State and local government employees,
https://www.copera.org/
Annual Report 2021 Colorado Public Employees’ Retirement
teachers, state troopers, and judges
Association Mid-Career
Connecticut
Local government employees
https://www.osc.ct.gov/rbsd/
Annual Report 2021 Annual Report 2021
Connecticut
Teachers
https://portal.ct.gov/TRB
Annual Report 2022 Connecticut Teachers’ Retirement Board FAQ
Connecticut
Local police officers and firefighters
https://www.osc.ct.gov/rbsd/
Annual Report 2021 Annual Report 2021
District of
Teachers
https://dcrb.dc.gov/
Annual Report 2021 District of Columbia Retirement Board Report
Columbia
Teachers’ Edition
District of
Police officers and firefighters
https://dcrb.dc.gov/
Annual Report 2021 District of Columbia Retirement Board Report
Columbia
Police Officers’ and Firefighters’ Edition
Hawaii
Police officers and firefighters
https://ers.ehawaii.gov/
Annual Report 2021 Annual Report 2021
Il inois
Teachers
https://www.trsil.org/
Annual Report 2022 Annual Report 2022
Il inois
State police and firefighters
https://ilsrs.il inois.gov/sers.html Annual Report 2021 Annual Report 2021
Il inois
Judges
https://ilsrs.il inois.gov/jrs.html
Annual Report 2021 Judges’ Retirement System FAQs
Iowa
Local police officers and firefighters
http://www.mfprsi.org/
Annual Report 2022 Municipal Fire & Police Retirement System FAQ
Kansas
State and local police officers and
https://www.kpers.org/
Annual Report 2021 Membership Guide
firefighters
Kentucky
Teachers
https://trs.ky.gov/
Annual Report 2022 How Annuities Work in a Comprehensive
Retirement Plan
Louisiana
State government employees
https://lasersonline.org/
Annual Report 2022 Medicare, Social Security Offsets, and Insurance
Louisiana
Local government employees
https://www.mersla.com/
Annual Report 2022 Plan Messenger
Louisiana
Teachers
https://www.trsl.org/
Annual Report 2022 Social Security Overview
Louisiana
State police officers
https://lsprs.org/
Annual Report 2022 Representative Sam Graves Press Release
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link to page 9
Direct Links for
State
Occupation(s) of Participants
Websites for Pension Plans
Data in Table 1
Links for Social Security Coverage Status
Louisiana
Local police officers
https://www.lampers.org/
Annual Report 2022 What is the WEP and the GPO?
Louisiana
Local firefighters
http://ffret.com/
Annual Report 2022 Social Security: WEP and GPO
Louisiana
Parish government employees (Plan A)
http://www.persla.org/
Annual Report 2021 Annual Report 2021
Maine
State government employees, teachers,
https://www.mainepers.org/
Annual Report 2022 WEP and GPO
state police officers
Maine
Judges
https://www.mainepers.org/
Annual Report 2022 WEP and GPO
Maine
State legislative employees
https://www.mainepers.org/
Annual Report 2022 WEP and GPO
Massachusetts
State government employees
https://www.mass.gov/orgs/
Annual Report 2022 Treasurer Goldberg Urges Favorable Action on
massachusetts-state-retirement-
federal WEP legislation
board
Massachusetts
Local government employees
https://www.mass.gov/
Annual Report 2021 Treasurer Goldberg Urges Favorable Action on
massachusetts-public-
or 2022
federal WEP legislation
retirement-systems
Massachusetts
Teachers
https://mtrs.state.ma.us/
Annual Report 2022 Retirees and Social Security
Massachusetts
State police officers
https://www.mass.gov/orgs/
Annual Report 2022 Treasurer Goldberg Urges Favorable Action on
massachusetts-state-retirement-
federal WEP legislation
board
Minnesota
State police officers
https://www.msrs.state.mn.us/
Annual Report 2022 Background Information on Minnesota Police
Officers and Firefighters and Social Security
Minnesota
Local police officers and firefighters
https://mnpera.org/
Annual Report 2022 Police and Fire Plan Handbook
Missouri
Teachers
https://www.psrs-peers.org/
Annual Report 2022 Social Security and Medicare
Montana
Local police officers
https://mpera.mt.gov/
Annual Report 2022 Montana’s Public Employees’ Retirement Plans:
Summary Tables
Montana
Local firefighters
https://mpera.mt.gov/
Annual Report 2022 Montana’s Public Employees’ Retirement Plans:
Summary Tables
Montana
Highway patrol officers
https://mpera.mt.gov/
Annual Report 2022 Montana’s Public Employees’ Retirement Plans:
Summary Tables
Nebraska
State patrol officers
https://npers.ne.gov/SelfService/ Annual Report 2022 State Patrol Plan Handbook
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link to page 9
Direct Links for
State
Occupation(s) of Participants
Websites for Pension Plans
Data in Table 1
Links for Social Security Coverage Status
Nevada
State government employees and
https://www.nvpers.org/front
Annual Report 2022 Pre-retirement Guide
teachers
Nevada
State and local police officers and
https://www.nvpers.org/front
Annual Report 2022 Pre-retirement Guide
firefighters
New
State and local police officers and
https://www.nhrs.org/
Annual Report 2022 Members and Social Security
Hampshire
firefighters
New Jersey
State police
https://www.state.nj.us/treasury/
Annual Report 2021 Annual Report 2021
pensions/
New Jersey
Local police officers and firefighters
https://www.state.nj.us/treasury/
Annual Report 2021 Annual Report 2021
pensions/
New Jersey
State judiciary
https://www.state.nj.us/treasury/
Annual Report 2021 Annual Report 2021
pensions/
North Dakota
Highway patrol
https://www.ndpers.nd.gov/
Annual Report 2022 Law Enforcement And Correctional Officer
Retirement Program Study
Ohio
State and local government employees
https://www.opers.org/
Annual Report 2021 OPERS Seeks Reform Of Windfall Provision
and police officers
Ohio
Teachers
https://www.strsoh.org/
Annual Report 2022 Preparing for Retirement: Social Security
Ohio
School employees
https://www.ohsers.org/
Annual Report 2022 How Social Security Could Affect You
Ohio
Local police officers and firefighters
https://www.op-f.org/
Annual Report 2021 Employer Digest
Ohio
State highway patrol
https://www.ohprs.org/ohprs/
Annual Report 2021 Ohio Highway Patrol Retirement System FAQ
Oklahoma
Local firefighters
https://www.ok.gov/fprs/
Annual Report 2022 Pension Plan Handbook
Rhode Island
State police officers and firefighters
https://www.ersri.org/
Annual Report 2021 Membership and Retirement Handbook
Rhode Island
Municipal police officers and firefighters
https://www.ersri.org/
Annual Report 2021 Membership and Retirement Handbook
Texas
Teachers
https://www.trs.texas.gov/Pages/
Annual Report 2022 Understanding the Pil ars of a Secure Retirement
Homepage.aspx
West Virginia
State police officers
https://www.wvretirement.com/ Annual Report 2021 West Virginia State Police Retirement System
CRS-12

link to page 9 link to page 11 link to page 11
Direct Links for
State
Occupation(s) of Participants
Websites for Pension Plans
Data in Table 1
Links for Social Security Coverage Status
Wyoming
Local firefighters
https://retirement.wyo.gov/
Annual Report 2021 Special Benefits from the Wyoming Retirement
System
Source: CRS based on available information as of March 31, 2023.
Notes: Annual Report generally refers to “Annual Comprehensive Financial Report.”
Table A-2. Sources for Noncovered State and Local Public Sector Employment and Pension Plans in Table 2
Direct Links for
State
Occupation(s) of Participants
Websites for Pension Plans
Data in Table 2
Links for Social Security Coverage Status
Alaska
General state and local government
https://drb.alaska.gov/
Annual Report 2022 Alaska Division of Retirement and Benefits
employees
Arizona
State and local police officers and
https://www.psprs.com/
Annual Report 2022 Annual Report 2022
firefighters
Arkansas
Local police officers and firefighters
https://lopfi-prb.com/
Annual Report 2021 Annual Report 2021
California
State employees, school members and
https://www.calpers.ca.gov/
Annual Report 2021 Social Security & Your CalPERS Pension
public agency employees (safety
positions, such as police officers and
firefighters, are generally not covered
under Social Security)
Colorado
Police officers and firefighters
https://fppaco.org/
Annual Report 2021 Annual Report 2021
Maine
Local government employees
https://www.mainepers.org/
Annual Report 2022 WEP and GPO
Missouri
Local police officers and firefighters
https://www.molagers.org/
Annual Report 2022 Public Safety Retirement
New Mexico
Local police officers
https://www.nmpera.org/
Annual Report 2022 Member Handbook
New Mexico
Local firefighters
https://www.nmpera.org/
Annual Report 2022 Member Handbook
Texas
Local government employees
https://www.tcdrs.org/
Annual Report 2021 Member Handbook
Utah
Local police officers
https://www.urs.org/
Annual Report 2021 Annual Report 2021
Utah
Local firefighters
https://www.urs.org/
Annual Report 2021 Annual Report 2021
Wisconsin
Police officers and firefighters
https://etf.wi.gov/
Annual Report 2021 Annual Report 2021
CRS-13

link to page 11
Direct Links for
State
Occupation(s) of Participants
Websites for Pension Plans
Data in Table 2
Links for Social Security Coverage Status
Wyoming
County sheriffs and deputies, municipal
https://retirement.wyo.gov/
Annual Report 2021 Law Enforcement Pension Plan Handbook
police officers
Source: CRS based on available information as of March 31, 2023.
Notes: Annual Report generally refers to “Annual Comprehensive Financial Report.”

CRS-14

Data on State and Local Public Employees Not Covered Under Social Security

Author Information

Zhe Li
Paul D. Romero
Analyst in Social Policy
Research Assistant

Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan
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under the direction of Congress. Information in a CRS Report should not be relied upon for purposes other
than public understanding of information that has been provided by CRS to Members of Congress in
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Congressional Research Service
R47499 · VERSION 1 · NEW
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