Texas School District Social Security Participation and the SSA-1945 Form

Most Texas School Districts Do Not Participate in Social Security

Approximately 95% of Texas independent school districts do not pay into the Social Security system for their TRS-covered employees. Instead, those employees contribute to the Teacher Retirement System of Texas, and both the employee and the state make contributions to TRS rather than to OASI (Old-Age, Survivors, and Disability Insurance — the formal name for Social Security).

This means that for the vast majority of Texas teachers, counselors, administrators, and school staff, the years spent in TRS-covered employment do not generate Social Security credits. The paycheck shows TRS contributions, not Social Security taxes, and the W-2 shows zero in Box 3 (Social Security wages) and Box 4 (Social Security tax withheld).

The distinction matters enormously for survivor benefits, because it determines whether a surviving spouse can collect Social Security survivor benefits in addition to TRS death benefits.

What Is Form SSA-1945?

Form SSA-1945 is a federal form that public employers are required to provide to new employees who will not be covered by Social Security in their government position. The form is a disclosure statement — it notifies the employee that their government employment is not covered by OASI and that this may affect their future Social Security benefits.

For Texas school employees, the district presents SSA-1945 during the hiring process. The employee signs it, acknowledging that their TRS-covered position does not earn Social Security credits. A copy stays with the employer and may appear in the employee's personnel file.

SSA-1945 is not a waiver, an election, or a benefits form. The employee cannot choose to participate in Social Security by declining to sign it. Social Security coverage (or non-coverage) is determined by the employment agreement between the district and the Social Security Administration — not by the individual employee.

Why It Matters for Survivors

When a TRS member or retiree dies, the surviving spouse needs to know whether the deceased participated in Social Security during their career. The answer determines two things:

Whether the deceased earned enough Social Security credits for the spouse to claim survivor benefits. A worker generally needs 40 credits (roughly 10 years of covered employment) to qualify for retirement benefits, but survivor benefits require fewer credits — as few as 6 credits (1.5 years of recent covered work) depending on the worker's age at death. If the deceased teacher worked in a non-TRS job (retail, private sector, summer work) before or during their teaching career, those years may have generated Social Security credits.

Whether the surviving spouse qualifies for Social Security spousal or survivor benefits based on their own work record or the deceased's. Since the Government Pension Offset was repealed by the Social Security Fairness Act (signed January 5, 2025), a surviving spouse who receives a TRS pension or TRS survivor benefits is no longer penalized when claiming Social Security survivor benefits. Before the repeal, the GPO reduced Social Security survivor benefits by two-thirds of the government pension amount — often eliminating them entirely. That offset is gone.

How to Check Whether a District Participates in Social Security

There are three ways to verify:

Check the deceased's W-2 forms. Look at Box 3 (Social Security wages) and Box 4 (Social Security tax withheld). If Box 3 shows wages or Box 4 shows tax withheld for the school position, the employee had Social Security-covered pay that year. If both are zero, confirm with district payroll or the SSA earnings record before concluding that the position was not covered.

Contact the district's payroll or HR department. Ask directly: "Did this employee's position participate in Social Security/OASI?" The payroll coordinator can confirm based on the position classification.

Check with the Social Security Administration. Call SSA at 1-800-772-1213 or visit a local SSA office. SSA can pull the deceased's earnings record to show which years had Social Security-covered wages and how many credits were earned.

Which Texas Districts Participate?

While the majority do not, certain categories of Texas educational employees may participate in Social Security:

• Some higher education institutions participate in both TRS and Social Security, particularly for staff positions
• A small number of school districts elected to participate in OASI decades ago and have maintained coverage
• Non-TRS eligible positions (such as temporary or part-time roles below TRS eligibility thresholds) may have Social Security coverage even in non-participating districts

The participation decision was made at the district level, often decades ago, and is not something an individual employee can change.

What Survivors Should Do Now

If a TRS member or retiree has died and the surviving spouse wants to claim Social Security survivor benefits:

1. Pull the deceased's W-2 forms for as many years as possible. Look for any year with Social Security wages — even non-teaching years.

2. Request the deceased's Social Security earnings record from SSA. This shows every year of covered employment and the credits earned.

3. File a Social Security survivor benefit application with SSA if the deceased earned enough credits. Since the GPO repeal, the TRS pension does not reduce the Social Security survivor benefit. File directly with SSA — TRS does not handle Social Security claims.

4. Check for the SSA-1945 form in the deceased's personnel file if there is any question about whether a specific position was covered.

5. Do not assume zero Social Security eligibility based on teaching career alone. Many Texas teachers worked in Social Security-covered jobs before entering education, during summers, or after leaving the classroom. Those credits count.

The Texas TRS Survivor Benefits Guide includes a Social Security verification worksheet that walks survivors through checking coverage, calculating potential benefits, and coordinating the SSA claim alongside the TRS death benefit claim.

See more Texas guides →