[OSSSA218] Social Security and the Temporary Emergency Worker

[Pamella Johnson]

Dear Section 218 Employers:

With the advent of fire season in Oregon this is a reminder that our State holds an exclusion on social security coverage/withholding for temporary emergency workers.

If your entity employs emergency workers on a temporary basis "in the case of fire, storm, snow, earthquake, flood or other similar emergency," social security is not withheld.

Please note that "temporary emergency worker" does not include individuals who are employed as fire fighters or police in regular positions.

Attached for your files please find Oregon's Modification No. 284 excluding temporary emergency workers from coverage.

With thanks,

Pamella Johnson
Oregon State Social Security Administration
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