ASRS: 'Most employees also obtain full social security coverage.' Most ASRS employers have their own Section 218 agreement; since July 24, 2014 one is no longer required for ASRS membership. ASRS New Member Guide, p. 3; ASRS Session 1, slide 37
Arizona law lets the governor enter a Section 218 agreement with the Social Security Commissioner. The agreement covers all services by state employees, and services for political subdivisions (such as school districts) under plans approved by the state agency, including positions covered by a retirement system the governor has certified. The statute does not itself say that every ASRS member is covered; coverage depends on the employer's agreement. A.R.S. 38-702(A), (B)(3)-(5); A.R.S. 38-703; A.R.S. 38-706
ASRS says most members also get full Social Security coverage, through their employer's own agreement. Not every employer has one.
We do not say whether your job is covered. Look for Social Security tax on your pay stub or ask your district.
ASRS New Member Guide, p. 3; ASRS Session 1, slide 37; A.R.S. 38-702(B)(3)-(5). What would settle it: The employer's Section 218 agreement, or Social Security tax on the member's pay stub.No Social Security offset or coordination appears in the ASRS benefit formula (A.R.S. 38-757(B)). ASRS Estimate Your Benefits page, Benefit Formula; ASRS Employer Basics 2025, p. 8; A.R.S. 38-757(B)
Social Security benefits included in federal adjusted gross income are subtracted from Arizona gross income. A.R.S. 43-1022(10)
From ASRS and the law
- Arizona has a Social Security (Section 218) agreement that covers state employees and political subdivisions, such as school districts, that joined under an approved plan.A.R.S. 38-702(A), (B)(3)-(4)
- The ASRS benefit formula has no Social Security offset: your ASRS pension is figured the same way whether or not you also get Social Security.A.R.S. 38-757(B)
- Check with ASRSASRS says most members also get full Social Security coverage, usually through their employer's own Section 218 agreement. Check your pay stub or your district: not every employer has one.ASRS New Member Guide, p. 3; ASRS Session 1, slide 37; A.R.S. 38-702(B)(4)ASRS handbook not available to confirm coverage.
How Arizona taxes Social Security and your pension is on the taxes page, and the ASRS calculation itself is on the formula page.
Questions
Do Arizona teachers get Social Security?
ASRS says most members also get full Social Security coverage, through their employer's own Section 218 agreement (ASRS New Member Guide, p. 3; ASRS Session 1, slide 37). Not every employer has one, so check your pay stub for Social Security tax or ask your district.
Does Social Security lower my ASRS pension?
No. The ASRS formula has no Social Security offset (ASRS Estimate Your Benefits page, Benefit Formula; ASRS Employer Basics 2025, p. 8; A.R.S. 38-757(B)).
Source: ASRS Employer Basics 2025 handbook, March 2025 edition, saved Nov. 12, 2026; with other ASRS publications and the Arizona Revised Statutes, p. 8. Also ASRS New Member Guide, p. 3. Also ASRS Basics for Employers, Session 1: Intro to ASRS (slides), slide 37. Also ASRS web page: Estimate Your Benefits. Also A.R.S. 38-757 (Arizona Revised Statutes, Title 38, Ch. 5, Art. 2). Also A.R.S. 38-702 (Social Security agreement). Also A.R.S. 38-703. Also A.R.S. 38-706. Also A.R.S. 43-1022 (Arizona income tax subtractions). Last reviewed .