Utah teachers and Social Security: what URS says

Do Utah teachers get Social Security?

Short answer: URS's booklets don't say, and we won't guess. Utah law declares a policy of extending Social Security to state and local government employees and sets up a federal agreement to do it. Whether your own school job is covered shows on your pay stub as Social Security withholding, or your employer can tell you. Utah Code 67-11-1

Your URS pension comes from the URS formula (2% a year in Tier 1, 1.5% in the Tier 2 Hybrid), and nothing in URS's booklets reduces it for Social Security. To see your pension on its own, load URS's Tier 2 example in the calculator.

What Utah law says

Utah law declares the policy of extending Social Security (old-age and survivors insurance) to employees of the state and its political subdivisions. Utah Code 67-11-1

Utah law authorizes the state's Division of Finance, with the governor's approval, to sign an agreement with the federal government extending Social Security to employees of the state and its political subdivisions. Covered employees, their dependents and survivors get benefits as if the work were regular covered employment. Utah Code 67-11-2(8), 67-11-3(1)

A political subdivision, such as a local government employer, may submit a plan to join that agreement. An approved plan must cover all of the employer's employees whose work counts as 'employment' under the chapter. Utah Code 67-11-5(1)

The Utah chapter leaves some work out of 'employment', including students working at the public school, college or university they attend full time, and part-time election workers. Utah Code 67-11-2(2)(d), (e)

URS 'compensation' includes payments subject to Social Security deductions, and a participating employer may not offer another retirement plan 'except for Social Security'. Utah Code 49-13-102(2)(a)(iii), 49-13-202; 49-22-102(2)(a)(iii), 49-22-202

Utah tax on Social Security

Utah also has a nonrefundable credit for Social Security benefits included in state taxable income, phased out by 2.5 cents per dollar of modified AGI over $45,000 (married separate), $54,000 (single) or $90,000 (head of household or joint). You can't claim it and the retirement credit in the same year. Utah Code 59-10-1042 See taxes.

What the sources don't cover

Neither URS's booklets nor the Utah Code sections we have estimate a Social Security benefit, or say how it combines with a URS pension for a spouse or survivor. For your own record and estimate, contact the Social Security Administration. For what URS pays your family, see survivor benefits.

From the sources

• Check with URSUtah law states a policy of extending Social Security to state and local government employees, and URS pay definitions include pay subject to Social Security deductions. Check your pay stub or employer for your own coverage.No URS document says whether every school job is covered by Social Security.Utah Code 67-11-1, 49-13-102(2)(a)(iii)

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