NEWS FLASH (August 2000)
Latest news for Ky governmental employers

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• Summer 2000 newsletters
  Obtain the latest social security coverage and reporting news from the Division's most recent newsletters.
  **State Agency Edition
  **Local Government Edition
• Social Security Full Retirement Age
  The usual full retirement age for individuals retiring now is age 65. The full retirement age, starting in the year 2003, will be increased in gradual steps. Click to see a chart showing these increases.
• Social Security Benefits while Working
  As of January 2000, the retirement earning test for social security benefits has been eliminated for individuals age 65-69. It remains in effect for those beneficiaries ages 62-64. A modified test applies for the year an individual reaches age 65. See information on this law change on the SSA web page.
  **Note: However, employers should withhold social security and/or medicare from wages paid those employees performing service in covered employment, no matter the employee's age or social security beneficiary status.
• New Social Security Statement
  The federal Social Security Administration began sending a statement of earnings and benefit estimates to all workers, starting in October. Access a DOSS fact sheet that Kentucky governmental employers can distribute to their employees explaining this statement.
  (Note: The following two links will take you to the SSA web page.)
  For a detail explanation of the statement and its possible impact on employers, access SSA Employer Information on the their web site.
  Access a sample of the new statement on the SSA web page.

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What's Hot

Non-overnight travel and FICA
The IRS considers meal reimbursements for governmental employees who do not have overnight travel as a taxable fringe benefit. Read the Division's fact sheet on this issue.

Elected & appointed officials
Elected and appointed officials of Kentucky's political subdivisions are considered employees for federal employment tax purposes. View the Division's fact sheet on this issue.

KY governmental employers & FICA
Can an employer terminate its social security coverage?
What is a section 218 social security agreement?
What are the coverage rules for police officers and fire fighters?
What are the coverage rules for teachers and substitute teachers?
Read the various FICA coverage rules applicable for Kentucky governmental employers starting on page 5 in the Division's Kentucky Employer Manual.

Counties and Election Workers
The Social Security Administration has announced the FICA exclusion threshold for election workers has increased for 2000. Counties should not withhold FICA from election workers unless their annual wages exceed $1,100. See the Division's fact sheet on withholding and reporting for election workers. The IRS has also issued Revenue Ruling 2000-6 that address the W-2 requirements for election workers.

New Division Mailing Address
Please direct all postal mail to the following new address:
Division of Social Security
403 Wapping Street, Suite 101
Frankfort KY 40601-2638
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Visit the Division's Information Sites

• Newsletters: Read the division's quarterly newsletters and other employer bulletins.
• Coverage: Check the social security coverage of Kentucky's governmental employers.
• Publications: View informational publications and fact sheets on coverage and benefits.
• REVISED 06/2000 Kentucky Governmental Employer Manual: Coverage, withholding and reporting information for Kentucky's governmental employers.
• Statutes: Social security statutes and rulings applicable to Kentucky governmental employers.
• DOSS links to related Web sites.
• REVISED 06/2000 DOSS Chart: Social security chart with current and historical FICA tax rates, wage maximums and annual benefit information.
• Reporting: View IRS, SSA & DOSS publications and fact sheets dealing with information return reporting. Obtain copies of Forms W-2, W-3, W-4, W-5, 941, 941-c, W-2c, W-3c and other employer forms.

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