Statement Concerning Your Employment in a Job Not Covered by Social Security
State and local government (public) employees who are not covered by Social Security can have their Social Security benefits offset when they retire or otherwise apply for Social Security. Some public employees who pay into a qualifying FICA replacement public pension plan, such as Colorado PERA, are exempt from Social Security (Old Age, Survivor, Disability Insurance, OASDI), but may be required to pay Medicare. When hired by a public employer who does not pay into Social Security (OASDI) they are required to have the employee acknowledge that his/her Social Security benefits may be offset. The form that must be signed and retained by the employer, provided to the employee, and sent to the public pension plan administrator is an SSA-1945.