PART VI. FEDERAL SOCIAL SECURITY FOR

PUBLICEMPLOYEES

 

Note

 

  Extension of the Social Security Act provisions to East-WestCenter employees.  L 2004, c 176, §§1 to 4.

 

§88-211  Definitions.  For thepurposes of this part:

(1)  The term "wages" means all remunerationfor employment as defined herein, including the cash value of all remunerationpaid in any medium other than cash, except that the term shall not include thatpart of the remuneration which, even if it were for "employment"within the meaning of the Federal Insurance Contributions Act, would notconstitute "wages" within the meaning of that Act;

(2)  The term "employment" means any serviceperformed by an employee in the employ of the State, or any politicalsubdivision thereof, for such employer except

(A)  Service which in the absence of anagreement entered into under this part would constitute "employment"as defined in the Social Security Act; or

(B)  Service which under the Social SecurityAct may not be included in an agreement between the State and the Department ofHealth and Human Services entered into under this part.  Service which underthe Social Security Act may be included in an agreement only upon certificationby the governor in accordance with section 218(d)(3) of that Act shall beincluded in the term "employment" if and when the governor issues,with respect to such service, a certificate to the Secretary of Health andHuman Services pursuant to section 88-219;

(3)  The term "employee" includes an officerof the State or political subdivision thereof;

(4)  The term "state agency" means theadministrator of the state employees' retirement system;

(5)  The term "Secretary of Health and HumanServices" includes an individual to whom the Secretary of Health and HumanServices has delegated any of the Secretary's functions under the SocialSecurity Act with respect to coverage under the Act of employees of the statesand territories and their political subdivisions;

(6)  The term "political subdivision"includes an instrumentality of the State, of one or more of its politicalsubdivisions, or of the State and one or more of its political subdivisions,but only if the instrumentality is a juristic entity which is legally separateand distinct from the State or subdivision and only if its employees are not byvirtue of their relation to the juristic entity employees of the State orsubdivision;

(7)  The term "Social Security Act" meansthe Act of Congress approved August 14, 1935, chapter 531, 49 Statutes AtLarge 620, officially cited as the "Social Security Act," (includingregulations and requirements issued pursuant thereto), as such Act has been andmay from time to time be amended;

(8)  The term "Federal Insurance ContributionsAct" means subchapter A of chapter 9 of the federal Internal Revenue Codeof 1939 and subchapters A and B of chapter 21 of the federal Internal RevenueCode of 1954, as such Codes have been and may from time to time be amended; andthe term "employee tax" means the tax imposed by section 1400 of theCode of 1939 and section 3101 of the Code of 1954. [L 1953, c 217, §2; RL 1955,§6-190; am L 1957, c 284, §§2, 3; HRS §88-211; gen ch 1985; am L 1993, c 6, §6;am L 2004, c 176, §5]

 

Note

 

  United States Department of Health and Human Servicesrenamed.