Administrator: Lee DeJabet
State Social Security Administrators Are Responsible For:
-
Serve as a liaison between the Social Security
Administration and the Internal Revenue Service and all state and local
government employers in the state;
-
Administer and maintain the Section 218 Agreement that
governs voluntary social security and medicare coverage by state and
local government employers in the state;
-
Prepare Section 218 modifications to include additional
coverage groups, correct errors in other modifications, identify
additional political subdivisions that join a covered retirement system,
and obtain medicare coverage for public employees whose employment
relationship with a public employer has been continuous since March 31,
1986;
-
Provide the Social Security Administration with notice
and evidence of the legal dissolution of covered state or political
subdivision entities;
-
Conduct referenda for social security and medicare
coverage for services performed by employees in positions under a public
retirement system;
-
Resolve coverage and taxation questions associated with
Section 218 Agreements and modifications with the Social Security
Administration and the Internal Revenue Service;
-
Advise public employers on social security, medicare,
and other tax withholding matters;
-
Provide information to state and local public employers
as appropriate and in accordance with the state's enabling legislation,
policies, procedures and standards;
-
Provide advice on Section 218 optional exclusions
applicable to either the state or individual modifications, or both, and
advice on state and local laws, rules, regulations and compliance
concerns;
-
Maintain physical custody of the state's Section 218
Agreement, modifications, dissolutions and intrastate agreements; and
-
Deposit and report social security tax and federal
income tax to the Internal Revenue Service.
Collection and transmission of income taxes from state employees to the Internal
Revenue Service is a responsibility of the Office of the State Auditor. Taxes collected
are remitted in a timely fashion and must be done at least eight times monthly.
Social Security obligations of state employees are deducted by the office. The funds
and information to properly credit the employees are transmitted to the Social Security
Administration in Baltimore, Maryland.
SDCL 3-11-3. Division in state
auditor's office. There is hereby created a State
Social Security-IRS Division
in the office and under the direction of the state auditor.
SDCL 3-11-7. Payment of employer's share for state employees -- Payroll
deductions of state employee's share -- Disbursement. The state auditor shall issue
warrants upon the funds in the state treasury, hereinafter appropriated, for such amount
as may be required to pay the employer's tax upon wages and salaries of all state
employees and shall deduct from the wages and salaries of all state employees covered by
this chapter, the amount required to pay the employee's tax under the federal old age and
survivors insurance system. Such moneys shall be disbursed upon warrants issued by the
state auditor pursuant to sworn vouchers executed by the administrator of the
State Social Security-IRS Division.
For more information contact: Lee DeJabet
|
