Contact

Procedures

HR Records
555 S. Howes Street, Suite 204
Fort Collins, CO 80523-6004

(970) 491-MyHR (6947)

Policy

HR Benefits, Teri Suhr
555 S. Howes Street, Suite 210
Fort Collins, CO 80523-6004

(970) 491-4975

Social Security Protection Act of 2004

Current Employees

The Social Security Protection Act of 2004 requires state and local government employers like CSU, who do not participate in the Social Security program, to disclose the effect of the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO) to employees hired on or after January 1, 2005. Under the provisions of the GPO and the WEP, Social Security benefit calculations are based on a modified formula when a worker is entitled to a pension from a job where the worker did not pay Social Security tax. As a result, these workers may receive a lower Social Security benefit than if they were not entitled to the public pension. Starting in CY 2005, new employees who are required to be covered by a retirement plan (PERA, DCP or SERP) must be advised of the potential reduction of future Social Security benefits.

Form SSA-1945 Statement Concerning Your Employment in a Job Not Covered by Social Security

Social Security Form SSA-1945 is the document that must be used to meet the requirements of this law. The SSA-1945 explains the potential effects of two provisions in the Social Security law (GPO and WEP).

Departments must:

  1. Give the required notice (Form SSA-1945) to an employee required to participate in a retirement plan prior to the start of employment. This includes:
    • Academic Faculty, Administrative Professionals
    • State Classified employees
    • Post Doctoral Fellows, Clinical Psychology Interns, and Veterinary Interns
    • Non-Student Hourly employees
    • Student employees who are not qualified for exemption from retirement plan participation, as notified by Student Employment
  2. Have these new employees sign the notice attesting to the fact that they are aware of a possible reduction in their future Social Security benefit entitlement. When completing Form SSA-1945, use
    • Employer ID #: 84-6000545
    • Employee ID #: employee's social security number
  3. Forward the original Form SSA-1945 to the HR Record (or to Student Employment in the case of a student employee) along with other required new hire forms (for salaried employees or hourly employees pdf icon).

    As per the provisions of the law, Human Resources is required to maintain the Form SSA-1945 and to forward a copy to the appropriate retirement plan provider.

This memo was distributed to campus staff on January 3, 2005 by Carol Shirey, Director of Human Resources.