Social security retirement plan

The State of Nevada signed a 218 agreement with the Social Security Administration in 1954. Under this agreement, the State of Nevada chose to opt out of FICA participation for employees for whom NSHE provides a retirement plan.

Employees who participate in any of NSHE's mandatory retirement plans (RPA, PERS and FICA Alternative) do not contribute the 6.2% deduction to FICA. There is also no employer contribution to FICA. This means that while employed for the Nevada System of Higher Education (NSHE), you will not be gaining any service credits for Social Security retirement or disability benefits from your employment with NSHE. Upon hire, all employees sign the Federal form SSA-1945 that discusses the above provisions.

The Windfall Elimination Provision (WEP) was repealed by the Social Security Fairness Act, which was signed into law on January 5, 2025. As such, NSHE employee will no longer see a reduction in their existing Social Security benefits from their employment.

www.ssa.gov  Ex-Spouse Benefits and You