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QUICK REFERENCE GUIDE FOR PUBLIC EMPLOYERS <br />SECTION 218 OF THE SOCIAL SECURITY ACT <br />KEY DATES <br />• Before 1951 - No social security coverage for public <br />employees <br />• 1951 - Section 218 Added to Social Security Act; coverage <br />became available for positions not covered under public <br />retirement systems <br />• 1955 — Governmental employers with retirement systems <br />allowed to participate in 218 coverage <br />• 1966 — Medicare coverage begins; employees covered by <br />a Section 218 Agreement or mandatory social security are <br />subject to Medicare tax <br />• Beginning April 20, 1983 - Termination of a Section 218 <br />agreement is prohibited <br />• Beginning April 1, 1986 - Mandatory Medicare coverage <br />applies to all new hires <br />• Beginning July 2, 1991 - Mandatory social security <br />coverage applies unless employees participate in a <br />qualifying retirement system or are covered by a Section <br />218 Agreement <br />21 <br />