State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_135 > GS_135-20

§135‑20.  Definitions.

For the purposes of thisArticle:

(1)        The term"employee" includes an officer of the State, or one of its politicalsubdivisions or instrumentalities.

(2)        The term"employment" means any service performed by an employee in the employof the State, or any political subdivision thereof, for such employer, except

a.         Service which in theabsence of an agreement entered into under this Article would constitute"employment" as defined in the Social Security Act; or

b.         Service which underthe Social Security Act may not be included in an agreement between the Stateand the Secretary of Health, Education and Welfare entered into under thisArticle.

            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,Education and Welfare pursuant to G.S. 135‑29.

(3)        The term"Federal Insurance Contributions Act" means Subchapter A of Chapter 9of the Federal Internal Revenue Code of 1939 and Subchapters A and B of Chapter21 of the Federal Internal Revenue Code of 1954, as such Codes have been andmay from time to time be amended; and the term "employee tax" meansthe tax imposed by section 1400 of such Code of 1939 and section 3101 of suchCode of 1954.

(4)        The term"political subdivision" includes an instrumentality  of a state, ofone or more of its political subdivisions, or of a state and one or more of itspolitical subdivisions, but only if such instrumentality is a juristic entitywhich is legally separate and distinct from the state or subdivision and onlyif its employees are not by virtue of their relation to such juristic entityemployees of the state or subdivision.

(5)        The term"Secretary of Health, Education and Welfare" includes any individualto whom the Secretary of Health, Education and Welfare has delegated any of hisfunctions under the Social Security Act with respect to coverage under such actof employees of states and their political subdivisions, and with respect toany action taken prior to April 11, 1953, includes the Federal SecurityAdministrator and any individual to whom such Administrator has delegated anysuch function.

(6)        The term"Social Security Act" means the act of Congress approved August 14,1935, Chapter 531, 49 Stat. 620, officially cited as the "Social SecurityAct," (including regulations and requirements issued pursuant thereto), assuch act has been and may from time to time be amended.

(7)        The term "Stateagency" means the director of the Teachers' and State Employees'Retirement System.

(8)        The term"wages" means all remuneration for employment as defined herein,including the cash value of all remuneration paid in any medium other thancash, except that such term shall not include that part of such remunerationwhich, even if it were paid for "employment" within the meaning ofthe Federal Insurance Contributions Act, would not constitute "wages"within the meaning of that act. (1951, c. 562, s. 3; 1955, c.1154, ss. 2‑4, 12; 1959, c. 1020; 1965, c. 780, s. 1; 1973, c. 108, s.84.)