The Social Security Protection Act of 2004 requires SJCERA participating employers to provide SJCERA a completed Form SSA-1945, Statement Concerning Your Employment in a Job Not Covered by Social Security for any employee hired in a job not covered under Social Security.
Form SSA-1945 explains the potential effects of two provisions in the Social Security law for workers who also receive a pension based on their work in a job not covered by Social Security:
1. Windfall Elimination Provision - may affect the amount of a worker's Social Security retirement or disability benefit.
2. The Government Pension Offset Provision - may affect a Social Security benefit received as a spouse, surviving spouse, or an ex-spouse.
SJCERA participating employers must:
- Give the statement to the employee prior to the start of employment,
- Get the employee’s signature on the form, and
- Submit a copy of the signed form to SJCERA