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Full-Text Articles in Public Administration

Hot Topic: Social Security Changes Cost-Of-Living Adjustments (Cola) (2009), Ralph Cross Jan 2009

Hot Topic: Social Security Changes Cost-Of-Living Adjustments (Cola) (2009), Ralph Cross

MTAS Publications: Hot Topics

Social Security Income (SSI) beneficiaries will receive a 5.8 percent cost-of-living adjustment for 2009.


Hot Topic: Social Security Changes Cost-Of-Living Adjustments (Cola) (2008), Ralph Cross Jan 2008

Hot Topic: Social Security Changes Cost-Of-Living Adjustments (Cola) (2008), Ralph Cross

MTAS Publications: Hot Topics

Social Security Income (SSI) beneficiaries will receive a 2.3 percent cost-of-living adjustment for 2008.


Hot Topic: 2007 Social Security Changes Cost-Of-Living Adjustments (Cola), Ralph Cross Feb 2007

Hot Topic: 2007 Social Security Changes Cost-Of-Living Adjustments (Cola), Ralph Cross

MTAS Publications: Hot Topics

Social Security Income (SSI) beneficiaries will receive a 3.3 percent cost-of-living adjustment for 2007.


Hot Topic: Social Security Fact Sheet: 2003 Social Security Cost-Of-Living Adjustments, Ralph Cross Apr 2003

Hot Topic: Social Security Fact Sheet: 2003 Social Security Cost-Of-Living Adjustments, Ralph Cross

MTAS Publications: Hot Topics

Social Security Income (SSI) beneficiaries will receive a 1.4% percent cost-of-living adjustment for 2003.


Hot Topic: 2002 Irs, Social Security And Medicare Tax Changes For Election Officials And Workers, Ralph Cross Apr 2003

Hot Topic: 2002 Irs, Social Security And Medicare Tax Changes For Election Officials And Workers, Ralph Cross

MTAS Publications: Hot Topics

One of the tax law changes in 2002 pertaining to the Social Security Administration deals with the taxable threshold for wages paid election officials and workers.


Hot Topic: Social Security And Medicare Budget Data For Fiscal Year 2003-2004, Ralph Cross Dec 2001

Hot Topic: Social Security And Medicare Budget Data For Fiscal Year 2003-2004, Ralph Cross

MTAS Publications: Hot Topics

A summary of the Social Security Administration's social security/medicare wage and tax data for the 2002-2004 budgets.


Hot Topic: Social Security/Medicare Changed For Election Officials And Workers, Jim Leuty Mar 1995

Hot Topic: Social Security/Medicare Changed For Election Officials And Workers, Jim Leuty

MTAS Publications: Hot Topics

According to Public Law 103-296, cities may not have to withhold Social Security/Medicare from election officials/workers who earn less than $1,000 per calendar year prior to the calendar year 2000, and less than the adjusted amount for calendar years after 1999. The law, which became effective Jan. 1, 1995, changed the "exclusion rule" amount from $100.


Technical Bulletins: Social Security Coverage For Local Government Employees, Dick Phebus Oct 1991

Technical Bulletins: Social Security Coverage For Local Government Employees, Dick Phebus

MTAS Publications: Technical Bulletins

The Omnibus Budget Reconciliation Act of 1990 (OBRA), passed by Congress in November 1990, placed new requirements on local governments for withholding Social Security taxes on wages paid to employees. Final regulations were issued by the U.S. Department of the Treasury and the Internal Revenue Service on June 28, 1991. These regulations affect all public sector employees who are not part of , a qualified retirement plan. Because of uncertainties I.and questions regarding the provisions of the law, this Technical Bulletin offers answers on how the act affects municipal governments in Tennessee.


Technical Bulletins: Mandatory Medicare Coverage For Newly Hired State And Local Workers, Richard Stokes Nov 1987

Technical Bulletins: Mandatory Medicare Coverage For Newly Hired State And Local Workers, Richard Stokes

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses a Budget Reconciliation Bill designed to reduce the federal budget deficit by raising eighteen (18) billion dollars in the next three (3) years. The reconciliation legislation included a provision that required all state and local government employees hired after April 1, 1986 to be covered by the Medicare portion of the Social Security Tax. The new bill required both employers and employees to pay a tax of 1.45% on the first $42,000 of income earned by an employee.


Technical Bulletins: Termination Of Social Security Coverage For Municipal Employees, Dennis Huffer Aug 1982

Technical Bulletins: Termination Of Social Security Coverage For Municipal Employees, Dennis Huffer

MTAS Publications: Technical Bulletins

The purpose of this Technical Bulletin was to review, in a general way, the pros and cons of withdrawal from the social security system and to outline the steps to be taken to initiate withdrawal. Included is a sample resolution directing a city mayor to request termination of social security coverage for municipal employees, as well as a sample letter by a city mayor requesting termination of that coverage.


Technical Bulletins: Payment Of Social Security Taxes On Sick Leave Compensation, Jim Leuty, Mike Pentecost May 1982

Technical Bulletins: Payment Of Social Security Taxes On Sick Leave Compensation, Jim Leuty, Mike Pentecost

MTAS Publications: Technical Bulletins

This Technical Bulletin contains information about Public Law 97-123, which provided that payments made on account of sickness or disability caused by accident, with some exceptions, were taxable wages for social security purposes effective January 1, 1982.


Technical Bulletins: Sick Pay Excluded From Wages Subject To Social Security (Fica) Taxes, Mtas Oct 1980

Technical Bulletins: Sick Pay Excluded From Wages Subject To Social Security (Fica) Taxes, Mtas

MTAS Publications: Technical Bulletins

Savings for cities and their employees could result from legislation, passed by the 1980 Tennessee General Assembly, excluding personal sick leave payments from social security contributions . Specifically, the legislation (Public Chapter No . 774) exempts from FICA taxes payments made by cities to employees who are absent from work "on account of sickness" or accident disability . It became effective July 1 , 1980.