State Statewide Student Exclusion Limited Student Coverage ¹ See footnote ²
Alabama  
X
 
Alaska  
X
 
Arizona
Mod 383
   
Arkansas  
X
 
California
Mod 1444
   
Colorado
Original Agreement
   
Connecticut  
X
 
Delaware
Mod 4
   
Florida  
X
 
Georgia
Original Agreement
   
Hawaii
Mod 4
   
Idaho
Mod 237
   
Illinois
Mod 308
   
Indiana  
X
 
Iowa
Mod 266
   
Kansas
Original Agreement
   
Kentucky  
X
 
Louisiana  
X
 
Maine
Mod 312
   
Maryland
Original Agreement
   
Massachusetts    
X
Michigan  
X
 
Minnesota  
X
 
Mississippi
Original Agreement
   
Missouri
Mod 213
   
Montana
Original Agreement
   
Nebraska
Mod 269
   
Nevada    
X
New Hampshire
Mod 26
   
New Jersey
Mod 612
   
New Mexico
Mod 259
   
New York
Mod 242
   
North Carolina
Mod 90
   
North Dakota
Mod 536
   
Ohio    
X
Oklahoma  
X
 
Oregon
Mod 602
   
Pennsylvania  
X
 
Puerto Rico
Mod 73
   
Rhode Island  
X³
 
South Carolina
Original Agreement
   
South Dakota
Original Agreement
   
Tennessee  
X
 
Texas  
X
 
Utah
Mod 208
   
Vermont  
X
 
Virgin Islands  
X
 
Virginia
Original Agreement
   
Washington
Mod 808
   
West Virginia
Original Agreement
   
Wisconsin
Mod 751
   
Wyoming
Mod 274
   

Definition of student services exclusion :
Services performed by students enrolled and regularly attending classes at the school, college or university where they are working.

Note:Student services covered under a Section 218 Agreement cannot be excluded unless Federal legislation authorizes it.

Reference: Social Security Act
Sections 218(c)(5), 218(c)(6) and 210(a)(10)

1. Contact the State Social Security Administrator to identify which schools, colleges and universities cover student services under the State’s Section 218 Agreement. In Vermont and the Virgin Islands, student services are not excluded from Social Security coverage under the State’s Section 218 Agreements. Therefore, if the school, college or university is covered under the State’s Section 218 Agreement, services performed by students enrolled and regularly attending classes at the school, college or university where they are working are covered for Social Security.

2. Massachusetts, Nevada and Ohio have virtually no Section 218 coverage. Therefore, the rules for mandatory FICA under Section 210(a)(10) apply.

3. Just prior to SSA's execution of Rhode Island Modification 87, the State of Rhode Island requested that language which would have extended the student services exclusion on a statewide basis be removed from the modification. The language was removed via a pen and ink change approved by both SSA and the State of Rhode Island. With the removal of the statewide language, Modification 87 only excluded the student services performed in the educational institutions of those entities listed in the "Appendage to Modification #87." In order for the student services exclusion to be applicable to a specific Rhode Island public educational institution, the exclusion must have been taken in the modification that extended Social Security coverage to that institution or else the educational institution must be a part of one of the entities listed in the "Appendage to Modification 87."

 

Social Security Administration
November 2003