Which of the following is NOT covered by Social Security?

Railroad workers are not covered by Social Security because they are part of a separate federal program known as the Federal Employees Retirement System (FERS) which includes provisions specific to railroad employment. Instead of Social Security, railroad workers pay into the Railroad Retirement system, which provides retirement, disability, and survivor benefits. This system was established due to the unique nature of railroad work and its historical significance in the United States.

In contrast, federal employees hired after 1984, small business owners, and state workers not covered by state pension plans typically contribute to Social Security. Federal employees hired after 1984 contribute to the Social Security system along with their retirement plan. Small business owners are usually eligible to pay into Social Security through self-employment taxes. State workers who do not have other retirement coverage may also qualify for Social Security benefits, depending on their state’s specific arrangements.