Social Security Information

The Commonwealth of Massachusetts has elected not to participate in the Social Security System. Therefore, UMass Lowell employees are exempt from Social Security taxes. Employees do not have payroll deductions. However, a federal act (COBRA) mandates that all state government employees hired after April 1, 1986 are required to pay the Medicare portion of the social security tax. This tax is 1.45% of the first $125,000 earned per year.

Social Security Information Form SSA-1945

New legislation {Section 419(c) of Public Law 108-2-3, the Social Security Protection Act of 2004} requires State and local government employers to provide a statement to employees hired  January 1, 2005 or later in a job not covered under Social Security.  The statement explains how a pension from that job could affect future Social Security benefits to which they may be entitled.