1001. What type of work is excluded from mandatory Social Security and Medicare coverage?

You are excluded from mandatory Social Security and Medicare coverage if:

1. You were hired to be relieved from unemployment; You perform services as a patient or inmate in a hospital, home, or other institution thereof;

2. You perform services on a temporary basis in emergencies such as a fire, storm, snow, earthquake, flood or other similar emergencies;

3. You perform services as an election official or election worker and are paid less than the threshold amount mandated by Federal law:

   1. Less than $50 in a calendar quarter for years 1968 through 1977;

   2. Less than $100 in a calendar year from 1978 through 1994;

   3. Less than $1,000 in a calendar year from 1995 through 1999; or

   4. Less than $1,100 for calendar years 2000 and 2001;

   5. Less than $1,200 for calendar years 2002 through 2005;

   6. Less than $1,300 beginning January 1, 2006. The $1,300 limit will be automatically indexed each year thereafter for inflation.

   Note: In some States, election worker services are covered under a Section 218 agreement. Therefore, a lower dollar amount may apply, unless the State executes a modification to the State's 218 agreement to increase the threshold amount.

4. You perform services in a position compensated solely on a fee basis;

5. You perform services as a student at the school where you are enrolled and regularly attending classes; or

   Note: In some States, student services are covered under a Section 218 agreement.

6. You perform services as a nonresident alien and meet the following conditions:

   1. You are temporarily residing in the U.S.;

   2. You are holding an F1, J1, M1 or Q1 visa; and

   3. The work you are doing carries out the purpose for which you were admitted to the U.S.

Last Revised: Jul. 20, 2006