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 <subject>Federal social security programs</subject>
 <subject>Pensions</subject>
 <subject>Retirement benefits</subject>
 <subject>Social security benefits</subject>
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 <title>Social Security: Coverage of Public Employees and Implications for Reform</title>
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<abstract>Social Security covers about 96 percent of all U.S. workers; the
vast majority of the rest are state, local, and federal 	 
government employees. While these noncovered workers do not pay  
Social Security taxes on their government earnings, they may	 
still be eligible for Social Security benefits. This poses	 
difficult issues of fairness, and Social Security has provisions 
that attempt to address those issues, but critics contend these  
provisions are themselves often unfair. The Subcommittee asked	 
GAO to discuss Social Security&apos;s effects on public employees as  
well as the implications of reform proposals.</abstract>
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