State Codes and Statutes

Statutes > Kentucky > 061-00 > 420

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Page 1 of 2 61.420 Definitions for KRS 61.410 to 61.500. For the purpose of KRS 61.410 to 61.500: <br>(1) &quot;Wages&quot; means all remuneration for employment as defined in subsection (2) of this section, including the cash value of all remuneration paid in any medium other <br>than cash, except that the term shall not include that part of the remuneration which, <br>even if it were for &quot;employment&quot; within the meaning of Federal Insurance <br>Contributions Act, would not constitute &quot;wages&quot; within the meaning of that act; (2) &quot;Employment&quot; means any service performed by an employee in the employ of the Commonwealth, a political subdivision, or an interstate instrumentality, for those <br>employers, except (a) service of an emergency nature, (b) service which in the <br>absence of an agreement entered into under KRS 61.410 to 61.500 would constitute <br>&quot;employment&quot; as defined in the Social Security Act, or (c) service which under the <br>Social Security Act may not be included in any agreement between the <br>Commonwealth and the commissioner entered into under KRS 61.410 to 61.500; <br>except that service, the compensation for which is on a fee basis, may be excluded <br>in any plan approved under KRS 61.410 to 61.500, and provided also, that service <br>in any class or classes of positions, the exclusion of which is permitted under the <br>Social Security Act, may be excluded in any plan approved under KRS 61.460; (3) &quot;Employee&quot; means any person in the service of the Commonwealth, a political subdivision, or an interstate instrumentality of which the Commonwealth is a <br>principal and shall include all persons designated officers including those which are <br>elected and those which are appointed; (4) &quot;State agency&quot; means the Division of Local Government Services, Office of the Controller, which agency shall be subject to the authority of the secretary of finance <br>and administration; (5) &quot;Political subdivision,&quot; in addition to counties, municipal corporations, and school districts, includes instrumentalities of the Commonwealth, of one (1) or more of its <br>political subdivisions, or of the Commonwealth and one (1) or more of its political <br>subdivisions, and any other governmental unit thereof; (6) &quot;Social Security Act&quot; means the Act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as the &quot;Social Security Act,&quot; including <br>regulations and requirements issued pursuant thereto, as that act has been and may <br>from time to time be amended; (7) &quot;Federal Insurance Contributions Act&quot; means subchapters A, B, and C of Chapter 21 of the Federal Internal Revenue Code and all amendments thereto; (8) &quot;Commissioner&quot; means the Commissioner of Social Security and includes any individual to whom the commissioner may delegate any of the commissioner's <br>functions under the Social Security Act; and, with respect to any transactions <br>regarding insurance coverage occurring prior to April 11, 1953, includes the federal <br>security administrator and any individual to whom the administrator may have <br>delegated any of the administrator's functions under the Social Security Act; and, <br>with respect to any transactions regarding insurance coverage occurring from April <br>11, 1953, to March 30, 1995, includes the Secretary of Health and Human Services Page 2 of 2 and any individual to whom the secretary may have delegated any of the secretary's <br>functions under the Social Security Act; (9) &quot;Insurance coverage&quot; means coverage by the old-age, survivors, disability, and hospital insurance provisions of the Social Security Act. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 87, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 436, sec. 2, effective July 15, 1998. -- Amended 1994 Ky. Acts <br>ch. 508, sec. 15, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 393, sec. 37, <br>effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 275, sec. 1, effective July 15, <br>1980. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 35(4). -- Amended 1962 Ky. <br>Acts ch. 12, sec. 2. -- Amended 1958 Ky. Acts ch. 135, sec. 1. -- Amended 1956 Ky. <br>Acts ch. 32, sec. 2. -- Created 1951 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 2.

State Codes and Statutes

Statutes > Kentucky > 061-00 > 420

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Page 1 of 2 61.420 Definitions for KRS 61.410 to 61.500. For the purpose of KRS 61.410 to 61.500: <br>(1) &quot;Wages&quot; means all remuneration for employment as defined in subsection (2) of this section, including the cash value of all remuneration paid in any medium other <br>than cash, except that the term shall not include that part of the remuneration which, <br>even if it were for &quot;employment&quot; within the meaning of Federal Insurance <br>Contributions Act, would not constitute &quot;wages&quot; within the meaning of that act; (2) &quot;Employment&quot; means any service performed by an employee in the employ of the Commonwealth, a political subdivision, or an interstate instrumentality, for those <br>employers, except (a) service of an emergency nature, (b) service which in the <br>absence of an agreement entered into under KRS 61.410 to 61.500 would constitute <br>&quot;employment&quot; as defined in the Social Security Act, or (c) service which under the <br>Social Security Act may not be included in any agreement between the <br>Commonwealth and the commissioner entered into under KRS 61.410 to 61.500; <br>except that service, the compensation for which is on a fee basis, may be excluded <br>in any plan approved under KRS 61.410 to 61.500, and provided also, that service <br>in any class or classes of positions, the exclusion of which is permitted under the <br>Social Security Act, may be excluded in any plan approved under KRS 61.460; (3) &quot;Employee&quot; means any person in the service of the Commonwealth, a political subdivision, or an interstate instrumentality of which the Commonwealth is a <br>principal and shall include all persons designated officers including those which are <br>elected and those which are appointed; (4) &quot;State agency&quot; means the Division of Local Government Services, Office of the Controller, which agency shall be subject to the authority of the secretary of finance <br>and administration; (5) &quot;Political subdivision,&quot; in addition to counties, municipal corporations, and school districts, includes instrumentalities of the Commonwealth, of one (1) or more of its <br>political subdivisions, or of the Commonwealth and one (1) or more of its political <br>subdivisions, and any other governmental unit thereof; (6) &quot;Social Security Act&quot; means the Act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as the &quot;Social Security Act,&quot; including <br>regulations and requirements issued pursuant thereto, as that act has been and may <br>from time to time be amended; (7) &quot;Federal Insurance Contributions Act&quot; means subchapters A, B, and C of Chapter 21 of the Federal Internal Revenue Code and all amendments thereto; (8) &quot;Commissioner&quot; means the Commissioner of Social Security and includes any individual to whom the commissioner may delegate any of the commissioner's <br>functions under the Social Security Act; and, with respect to any transactions <br>regarding insurance coverage occurring prior to April 11, 1953, includes the federal <br>security administrator and any individual to whom the administrator may have <br>delegated any of the administrator's functions under the Social Security Act; and, <br>with respect to any transactions regarding insurance coverage occurring from April <br>11, 1953, to March 30, 1995, includes the Secretary of Health and Human Services Page 2 of 2 and any individual to whom the secretary may have delegated any of the secretary's <br>functions under the Social Security Act; (9) &quot;Insurance coverage&quot; means coverage by the old-age, survivors, disability, and hospital insurance provisions of the Social Security Act. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 87, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 436, sec. 2, effective July 15, 1998. -- Amended 1994 Ky. Acts <br>ch. 508, sec. 15, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 393, sec. 37, <br>effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 275, sec. 1, effective July 15, <br>1980. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 35(4). -- Amended 1962 Ky. <br>Acts ch. 12, sec. 2. -- Amended 1958 Ky. Acts ch. 135, sec. 1. -- Amended 1956 Ky. <br>Acts ch. 32, sec. 2. -- Created 1951 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 2.

State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 061-00 > 420

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Page 1 of 2 61.420 Definitions for KRS 61.410 to 61.500. For the purpose of KRS 61.410 to 61.500: <br>(1) &quot;Wages&quot; means all remuneration for employment as defined in subsection (2) of this section, including the cash value of all remuneration paid in any medium other <br>than cash, except that the term shall not include that part of the remuneration which, <br>even if it were for &quot;employment&quot; within the meaning of Federal Insurance <br>Contributions Act, would not constitute &quot;wages&quot; within the meaning of that act; (2) &quot;Employment&quot; means any service performed by an employee in the employ of the Commonwealth, a political subdivision, or an interstate instrumentality, for those <br>employers, except (a) service of an emergency nature, (b) service which in the <br>absence of an agreement entered into under KRS 61.410 to 61.500 would constitute <br>&quot;employment&quot; as defined in the Social Security Act, or (c) service which under the <br>Social Security Act may not be included in any agreement between the <br>Commonwealth and the commissioner entered into under KRS 61.410 to 61.500; <br>except that service, the compensation for which is on a fee basis, may be excluded <br>in any plan approved under KRS 61.410 to 61.500, and provided also, that service <br>in any class or classes of positions, the exclusion of which is permitted under the <br>Social Security Act, may be excluded in any plan approved under KRS 61.460; (3) &quot;Employee&quot; means any person in the service of the Commonwealth, a political subdivision, or an interstate instrumentality of which the Commonwealth is a <br>principal and shall include all persons designated officers including those which are <br>elected and those which are appointed; (4) &quot;State agency&quot; means the Division of Local Government Services, Office of the Controller, which agency shall be subject to the authority of the secretary of finance <br>and administration; (5) &quot;Political subdivision,&quot; in addition to counties, municipal corporations, and school districts, includes instrumentalities of the Commonwealth, of one (1) or more of its <br>political subdivisions, or of the Commonwealth and one (1) or more of its political <br>subdivisions, and any other governmental unit thereof; (6) &quot;Social Security Act&quot; means the Act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as the &quot;Social Security Act,&quot; including <br>regulations and requirements issued pursuant thereto, as that act has been and may <br>from time to time be amended; (7) &quot;Federal Insurance Contributions Act&quot; means subchapters A, B, and C of Chapter 21 of the Federal Internal Revenue Code and all amendments thereto; (8) &quot;Commissioner&quot; means the Commissioner of Social Security and includes any individual to whom the commissioner may delegate any of the commissioner's <br>functions under the Social Security Act; and, with respect to any transactions <br>regarding insurance coverage occurring prior to April 11, 1953, includes the federal <br>security administrator and any individual to whom the administrator may have <br>delegated any of the administrator's functions under the Social Security Act; and, <br>with respect to any transactions regarding insurance coverage occurring from April <br>11, 1953, to March 30, 1995, includes the Secretary of Health and Human Services Page 2 of 2 and any individual to whom the secretary may have delegated any of the secretary's <br>functions under the Social Security Act; (9) &quot;Insurance coverage&quot; means coverage by the old-age, survivors, disability, and hospital insurance provisions of the Social Security Act. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 87, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 436, sec. 2, effective July 15, 1998. -- Amended 1994 Ky. Acts <br>ch. 508, sec. 15, effective July 15, 1994. -- Amended 1982 Ky. Acts ch. 393, sec. 37, <br>effective July 15, 1982. -- Amended 1980 Ky. Acts ch. 275, sec. 1, effective July 15, <br>1980. -- Amended 1974 Ky. Acts ch. 74, Art. VI, sec. 35(4). -- Amended 1962 Ky. <br>Acts ch. 12, sec. 2. -- Amended 1958 Ky. Acts ch. 135, sec. 1. -- Amended 1956 Ky. <br>Acts ch. 32, sec. 2. -- Created 1951 (1st Extra. Sess.) Ky. Acts ch. 3, sec. 2.