IRS Offers Education About Rehired Government Employees

The payroll tax treatment of a former government employee that returns to work for the same entity may be different than it was prior to their retirement or separation. The presentation will help government employers understand how to comply with the complicated and often misunderstood tax implications of hiring a former employee.

Topics covered will include:

• Overview of Section 218 Agreements;
• The roles the IRS, Social Security Administration and the National Conference of State Social Security Administrators have in determining the employment tax classification of a rehired annuitant;
• Guidelines and examples about how to approach different rehired annuitant scenarios; and
• How to seek assistance.