Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: The State Social Security Administrator, the
Director of Accounting of the Office of Administration, has the authority to
make and publish such rules as are necessary for the efficient administration
of Old Age Survivors and Disability Insurance coverage to employees of
political subdivisions and instrumentalities. This rule establishes coverage
guidelines for political subdivisions and instrumentalities.
(1) Extension of Social Security Coverage to
Political Subdivisions and Instrumentalities Other Than State Units.
(A) The governing body of any political
subdivision or instrumentality having a Social Security qualified retirement
plan may adopt and submit to the State Social Security Administrator a
resolution requesting the extension of Social Security coverage to all eligible
employees as defined by applicable federal and state laws, section 218 (
42
USC 418) of the Social Security Act and
section
105.300 through
105.440,
RSMo.
(B) If adopting a
resolution requesting a referendum as described in subsection (1)(A) of this
rule and section
105.300(7) and (8),
RSMo, political subdivisions and
instrumentalities, upon a successful referendum, shall execute and submit to
the State Social Security Administrator a Social Security Plan and Agreement
contract which shall provide for an effective date of coverage in accordance
with applicable federal and state law. If the referendum is not successful,
then Social Security coverage is not extended to members of the qualified
retirement plan. A referendum can again be requested after a period of one (1)
year.
(C) Political subdivisions and instrumentalities
qualifying under section (1), shall provide to the State Social Security
Administrator all federal employer identification number(s) assigned by the
Internal Revenue Service when a Plan and Agreement is executed.
(D) The governing body of any political
subdivision or instrumentality not having a Social Security qualified
retirement plan may adopt and submit to the State Social Security Administrator
a resolution requesting the extension of Social Security coverage to all
eligible employees as set forth in applicable federal and state laws, section
218 (
42
U.S.C. 418) of the Social Security Act and
sections
105.300 through
105.440,
RSMo.
(2) Designation of
Reporting Officials.
(A) Each political
subdivision or instrumentality covered under the voluntary Social Security
program in section (1), shall designate, by position, one (1) individual
through whom all communications with the State Social Security Administrator
shall be channeled.
(B) The
director of the Division of Accounting of the Office of Administration, as set
forth in section
105.300(10),
RSMo, shall be the official designated to be responsible for State Social
Security Administration. All communications regarding Social Security ,
excluding required federal reporting and payments, shall be channeled through
this designated official or their designee.
(3) All political subdivisions and
instrumentalities with coverage agreements shall comply with applicable federal
and state withholding laws and regulations related to Social Security and
Medicare coverage and exclusions.
The secretary of state has determined that the publication
of this rule in its entirety would be unduly cumbersome or expensive. The
entire text of the material referenced has been filed with the secretary of
state. This material may be found at the Office of the Secretary of State or at
the headquarters of the agency and is available to any interested person at a
cost established by state law.
