Participation in Social Security
With few exceptions, the State of Louisiana does not participate in the Social Security
program. If you are enrolled in a Louisiana State retirement plan (TRSL, LASERS, ORP,
Deferred Compensation), you do not pay Social Security tax; however, if you were hired
after April 1, 1986, you are required to pay the Medicare portion of the FICA tax
(1.45% of your salary).
Your employment in a job not covered by Social Security may affect your Social Security
benefit:
Faculty and Unclassified Staff
If you are a faculty member* with an appointment of 50% of full-time effort or greater
OR an unclassified staff member** with an appointment of 51% of full-time effort or
greater (more than 20 hours per week) AND appointed for a duration of greater than
two years, your retirement options are:
View Comparison of TRSL and ORP
If you are appointed for a duration of two years or less OR you are a faculty member*
with an appointment of less than 50% of full-time effort OR an unclassified staff
member with an appointment of less than 51% of full-time effort (20 hours or less
per week), your retirement options are:
*Faculty Member positions include instructor, assistant professor, associate professor,
professor or librarian
**Staff Member positions include administrative officer, professional staff, teaching
associate, research associate, library associate or coordinator.
If you are unsure of your appointment length or need assistance with retirement options
and enrollment, please contact [email protected].
Classified Civil Service Employees
If you are a classified, civil service employee with an appointment of greater than
50% of full-time effort (more than 20 hours per week) AND appointed for a duration
of greater than two years, your retirement option is:
NOTE: Depending upon your age, you may have additional retirement plan options. For
more information see the “Eligibility” section under the LASERS information.
If you are a classified, civil service employee with an appointment of 50% of full-time
effort or less (20 hours or less per week) OR appointed for a duration of two years
or less, your retirement options are:
Employees on Visas
According to state and federal laws, as an employee of the LSU System, you must participate
in a retirement plan. However, LSU System employees on a J or F Visa are not eligible
to participate in a retirement plan unless “substantial presence” has been met. Under
the Internal Revenue Service Code, the Substantial Presence Test (SPT) is used to
determine “tax residency” of an international person. The test is a mathematical test
based on the individual’s visa status and number of days present in the United States.
Once an international person meets the Substantial Presence Test, he/she is subject
to the same tax laws as a United States citizen. For more information on the SPT,
refer to IRS publication 519 “US Tax Guide for Aliens.”
If substantial presence is met, an employee may choose between Social Security and
Louisiana Deferred Compensation Retirement Plan. You will be notified by your Benefits
Representative when you have reached substantial presence and when your retirement
election is due.
