Human Capital Management White Papers

Social Security: Coverage of Public Employees and Implications for Reform

Overview This paper discusses how Social Security affects public employees and how reforms may change those effects. Social Security covers about 96 percent of all U.S. workers; the vast majority of the rest are state, local, and federal government employees. One option for Social Security reform is extending coverage to all state and local government employees who are not currently covered. While these noncovered workers do not pay Social Security taxes on their government earnings, they may still be eligible for Social Security benefits. This poses difficult issues of fairness, and Social Security has provisions that attempt to address those issues. Still, these provisions have been difficult to administer.

Further White Paper Details
PublisherGovernment Accountability Office File FormatPDF
Date PublishedJune 2005 Downloads54
FormatWhite Papers   
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