If a state or local government hires new employees not covered by social security after January 1, 2005, it must do the following:
- Give Form SSA-1945, Statement Concerning Your Employment in a Job Not Covered by Social Security, to the new employee before employment begins.
- Have the employee sign the form.
- Submit a copy of the signed form to the pension-paying agency.
For more details, or copies of the form, you can click here. For more general guidance on social security coverage for employees of state and local governments, you can look at IRS Publication 963, Federal-State Reference Guide.