When was newspaper delivery services excluded from Social Security coverage prior to 1996?
Prior to January 1, 1996, newspaper delivery services were excluded from Social Security coverage if: The work was performed as an employee and the person was under age 18; and The material was delivered or distributed to the ultimate consumer and not to a point from which later distribution or delivery was made. This exclusion does not apply to the delivery or distribution of magazines. Last Revised: Jun.