STATE
OF LOUISIANA
DEPARTMENT
OF STATE CIVIL SERVICE
BATON
ROUGE, LOUISIANA
General Circular
No. 001595
To: Heads of State Agencies and
Human Resource Directors
Subject: Social Security Protection Act of
2004
Issue Date: December 20, 2004
Section 419(c)
of Public Law 108-203, the Social Security Protection Act of 2004, requires
State and local government employers to disclose the effect of the Windfall
Elimination Provision and the Government Pension Offset to employees hired on
or after January 1, 2005, in jobs not covered by Social
Security. The law requires newly hired public employees to sign a statement
that they are aware of a possible reduction in their future Social Security
benefit entitlement.
The Social
Security Administration has developed Form SSA-1945, which explains to new
employee the potential effects of two provisions in the Social Security law on
workers who also receive a pension based on their work in a job not
covered by Social Security. The form
and other information can be viewed on the Social Security Administration
website (www.socialsecurity.gov).
Agencies are
being directed to contact the appropriate retirement system(s) that
cover the agency’s employees and to use the form and instructions provided by
the retirement system.
Agencies must
include the form in the sign-up packet for new employees beginning January 1,
2005. In addition, the following steps
should be taken to ensure compliance with the law:
Again, because
different retirement systems may have their own instructions for completing the
form, agencies should contact the appropriate retirement systems for further
information.
The Office of
State Uniform Payroll (OSUP) has also issued OSUP Memo 2005-05, which provides
information on this requirement. The
memo can be viewed from the OSUP website (www.doa.state.la.us/osup/osup.htm.).
If you have any
questions about this general circular you may contact Fran Williams at
225-342-8274.
Sincerely,
s/Anne S.
Soileau
Acting Director