The Public Employees’ Retirement System (PERS) is the State Social Security Administrator (SSSA) for the state of Mississippi’s Section 218 Agreement.  The agency is responsible for administering Section 218 voluntary Social Security coverage for public employers in Mississippi.   

Overview of Social Security Section 218 Agreement 

Since January 1, 1951, Section 218 of the Social Security Act has made Social Security coverage available to state and local government employees through a unique voluntary federal-state agreement known as a Section 218 Agreement.   

Our Services 

As the State Social Security Administrator, PERS: 

• Serves as a liaison between the Social Security Administration and the Internal Revenue Service and all state and local government employers in the state.
• Administers and maintains the Section 218 Agreement that governs voluntary Social Security coverage for state and local government employers. 
• Resolves coverage and taxation questions associated with Section 218 agreements and modifications. 
• Maintains physical custody of the state’s Section 218 Agreement, modifications, and dissolutions. 
• Provides copies of the Section 218 Agreement and other related documents to agencies. 

Additional Resources and Information 

• PERS Form AEIR, Annual Employer Information Request 
• IRS Section 218 Frequently Asked Questions 
• IRS Federal-State Reference Guide (Publication 963) 
• IRS Toolkits for Federal, State and Local Governments
• IRS Video – How Section 218 Agreements Affect State and Local Government Employers 
• Termination of Coverage 
• National Conference of State Social Security Administrators (NCSSSA) 

Contact Us

Phone:
800-444-7377 or 601-359-4335

Mail:
PERS – State Social Security Administrator
429 Mississippi Street
Jackson, MS 39201 

Email:
ssadmin@pers.ms.gov