20 CFR Subpart M
Coverage of Employees of State and Local Governments
February 18, 2021
Topic
What Is a State's Liability for Contributions—for Wages Paid Prior to 1987
Topic
Figuring the Amount of the State's Contributions—for Wages Paid Prior to 1987
Topic
If a State Fails To Make Timely Payments—for Wages Paid Prior to 1987
Topic
How Errors in Reports and Contributions Are Adjusted—for Wages Paid Prior to 1987
Topic
How Overpayments of Contributions Are Credited or Refunded—for Wages Paid Prior to 1987
Topic
How To Report Wages and Contributions—for Wages Paid Prior to 1987
Topic
How a State May Seek Court Review of Commissioner's Decision—for Wages Paid Prior to 1987
Topic
General
Topic
What Groups of Employees May Be Covered
Topic
How Coverage Under Agreements Is Obtained and Continues
Topic
How To Identify Covered Employees
Topic
What Records of Coverage Must Be Kept
Topic
Review of Compliance by State With Its Agreement
Topic
How Assessments for Underpayments of Contributions Are Made—for Wages Paid Prior to 1987
Topic
Secretary's Review of Decisions on Credits, Refunds, or Assessments—for Wages Paid Prior to 1987
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