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Reimbursement of Social Security and Medicare Tax Contributions

Various public school entities within the commonwealth (including school districts, intermediate units, and career and technology centers) are eligible for the School Employees' Social Security subsidy.

Reimbursement is available to these local education agencies for the Social Security and Medicare tax contributions paid on behalf of their employees.  This amount, equal to the sum of (a) 50% of contributions for "existing" employees and (b) the greater of 50% or the market value/personal income aid ratio for "new" employees, is paid quarterly, following the receipt of data from each LEA. 

Existing employees are defined as:
  • Employees hired before July 1, 1994, or
  • Previously employed by a PA public school prior to July 1, 1994.
New employees are defined as:  
  • Employees hired on or after July 1, 1994, and
  • Not previously employed by a PA public school prior to July 1, 1994.

Online Reporting

The reporting of wage data, used to calculate reimbursement, is performed securely online via the web-based Social Security Reimbursement (SSR) application and is available only to registered users.  For assistance with registration, visit the Help and Support Community.

Information must be reported on a quarterly basis. The due date for quarterly reporting is the 20th of the month following end of the quarter. 

Other Information

Information pertaining to the Social Security and Medicare tax contribution rates and the maximum taxable earnings for Social Security or Medicare tax purposes can be found in the following document, taken from the U.S. Social Security Administration's question and answer section of their website.

Contribution rates and maximum taxable earnings