Mandatory Medicare Coverage
State and local government employees hired (or rehired) after March 31, 1986, are subject to mandatory Medicare coverage. Public employees covered for Social Security under a Section 218 Agreement are already covered for Medicare. Employees whose services are not covered for Social Security but who are required to pay the Medicare-only portion of FICA are referred to as Medicare Qualified Government Employees (MQGE). (Excerpt copied from social security website). To obtain more information regarding public employees and social security and Medicare, please visit the social security website at http://www.socialsecurity.gov/pubs/10051.html.