1 CSR 10-12.011
State of Missouri—State Social Security Administration
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 U.S.C. 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.
AUTHORITY: section 105.430, RSMo 2016.*
Original rule filed Feb. 13, 1980, effective
July 11, 1980. Amended: Filed Jan. 14, 1981,
effective June 11, 1981. Amended: Filed Sept.
4, 1981, effective Dec. 11, 1981. Amended:
Filed Sept. 10, 1982, effective Jan. 1, 1983.
Amended: Filed Sept. 8, 1983, effective Dec.
11, 1983. Amended: Filed Aug. 12, 1985,
effective Nov. 12, 1985. Amended: Filed
Sept. 21, 2016, effective March 30, 2017.
*Original authority: 105.430, RSMo 1951.