As used in this chapter, unless the context requires a different meaning:
"Agreement" means the federal-state agreement between the federal agencyand the Commonwealth entered into on February 16, 1952, as authorized by thischapter, for the purpose of extending coverage under the Social Security Actand any subsequent modifications thereto.
"Applicable federal law" refers to provisions of federal law, includingfederal regulations and requirements issued pursuant thereto, that providefor extending the benefits of the Social Security Act and the FederalInsurance Contributions Act to employees of states and their politicalsubdivisions.
"Board" means the Board of Trustees of the Virginia Retirement System.
"Employee tax" means the tax imposed by § 3101 of the Internal Revenue Codeof 1986, as amended.
"Employer" means the Commonwealth or a political subdivision thereof, asdefined in this chapter.
"Employment" means employment as defined in the Social Security Act asmodified under the terms of the agreement and pursuant to the authoritygranted the state social security administrator under § 51.1-707.
"Federal agency" means the federal officer, department, or agency chargedon behalf of the federal government with the particular federal functionsreferred to in this chapter in connection with such term.
"Federal Insurance Contributions Act" means subchapters A and B of Chapter21 of the Internal Revenue Code of 1986, as amended.
"Local employee" means any officer or employee of a political subdivisionand includes "special employees," which means a county or city treasurer,commissioner of revenue, attorney for the Commonwealth, clerk of court,sheriff, and a deputy or employee of any such officer.
"Modification" means an amendment to the original agreement to modifycoverage for coverage groups or to extend coverage to additional coveragegroups consistent with the provisions of Section 218 of the Social SecurityAct and this chapter.
"Plan of agreement" means an agreement between the state social securityadministrator and an employer for the purpose of extending the benefits ofthe Social Security Act to coverage groups within its employ.
"Political subdivision" includes an instrumentality of the Commonwealth orone or more of its political subdivisions, or of the Commonwealth and one ormore of its political subdivisions, but only if such instrumentality is ajuristic entity which is legally separate and distinct from the Commonwealthor a political subdivision and only if its employees are not by virtue oftheir relation to such juristic entity employees of the Commonwealth or apolitical subdivision. "Political subdivision" includes Indian tribes.
"Social Security Act" means the act of Congress approved August 14, 1935,Chapter 531, 49 Statutes 620, officially cited as the "Social SecurityAct," as such act has been and may be amended.
"State employee" means any person who is employed in the service of theCommonwealth but shall not include any member of the General Assembly orlocal employee.
"State social security administrator" means the Director of the VirginiaRetirement System.
"Teacher" means any person who is regularly employed on a salaried basis asa professional or clerical employee of a county, city, or other local publicschool board.
"Wages" means all remuneration for employment, including the cash value ofall remuneration paid in any medium other than cash, except that part of suchremuneration which, even if it were paid for "employment" within themeaning of the Federal Insurance Contributions Act, would not constitute"wages" within the meaning of that act.
(1952, cc. 2, 48, § 51-111.2; 1956, c. 561; 1980, c. 136; 1990, c. 832; 2005,c. 902.)
As used in this chapter, unless the context requires a different meaning:
"Agreement" means the federal-state agreement between the federal agencyand the Commonwealth entered into on February 16, 1952, as authorized by thischapter, for the purpose of extending coverage under the Social Security Actand any subsequent modifications thereto.
"Applicable federal law" refers to provisions of federal law, includingfederal regulations and requirements issued pursuant thereto, that providefor extending the benefits of the Social Security Act and the FederalInsurance Contributions Act to employees of states and their politicalsubdivisions.
"Board" means the Board of Trustees of the Virginia Retirement System.
"Employee tax" means the tax imposed by § 3101 of the Internal Revenue Codeof 1986, as amended.
"Employer" means the Commonwealth or a political subdivision thereof, asdefined in this chapter.
"Employment" means employment as defined in the Social Security Act asmodified under the terms of the agreement and pursuant to the authoritygranted the state social security administrator under § 51.1-707.
"Federal agency" means the federal officer, department, or agency chargedon behalf of the federal government with the particular federal functionsreferred to in this chapter in connection with such term.
"Federal Insurance Contributions Act" means subchapters A and B of Chapter21 of the Internal Revenue Code of 1986, as amended.
"Local employee" means any officer or employee of a political subdivisionand includes "special employees," which means a county or city treasurer,commissioner of revenue, attorney for the Commonwealth, clerk of court,sheriff, and a deputy or employee of any such officer.
"Modification" means an amendment to the original agreement to modifycoverage for coverage groups or to extend coverage to additional coveragegroups consistent with the provisions of Section 218 of the Social SecurityAct and this chapter.
"Plan of agreement" means an agreement between the state social securityadministrator and an employer for the purpose of extending the benefits ofthe Social Security Act to coverage groups within its employ.
"Political subdivision" includes an instrumentality of the Commonwealth orone or more of its political subdivisions, or of the Commonwealth and one ormore of its political subdivisions, but only if such instrumentality is ajuristic entity which is legally separate and distinct from the Commonwealthor a political subdivision and only if its employees are not by virtue oftheir relation to such juristic entity employees of the Commonwealth or apolitical subdivision. "Political subdivision" includes Indian tribes.
"Social Security Act" means the act of Congress approved August 14, 1935,Chapter 531, 49 Statutes 620, officially cited as the "Social SecurityAct," as such act has been and may be amended.
"State employee" means any person who is employed in the service of theCommonwealth but shall not include any member of the General Assembly orlocal employee.
"State social security administrator" means the Director of the VirginiaRetirement System.
"Teacher" means any person who is regularly employed on a salaried basis asa professional or clerical employee of a county, city, or other local publicschool board.
"Wages" means all remuneration for employment, including the cash value ofall remuneration paid in any medium other than cash, except that part of suchremuneration which, even if it were paid for "employment" within themeaning of the Federal Insurance Contributions Act, would not constitute"wages" within the meaning of that act.
(1952, cc. 2, 48, § 51-111.2; 1956, c. 561; 1980, c. 136; 1990, c. 832; 2005,c. 902.)
As used in this chapter, unless the context requires a different meaning:
"Agreement" means the federal-state agreement between the federal agencyand the Commonwealth entered into on February 16, 1952, as authorized by thischapter, for the purpose of extending coverage under the Social Security Actand any subsequent modifications thereto.
"Applicable federal law" refers to provisions of federal law, includingfederal regulations and requirements issued pursuant thereto, that providefor extending the benefits of the Social Security Act and the FederalInsurance Contributions Act to employees of states and their politicalsubdivisions.
"Board" means the Board of Trustees of the Virginia Retirement System.
"Employee tax" means the tax imposed by § 3101 of the Internal Revenue Codeof 1986, as amended.
"Employer" means the Commonwealth or a political subdivision thereof, asdefined in this chapter.
"Employment" means employment as defined in the Social Security Act asmodified under the terms of the agreement and pursuant to the authoritygranted the state social security administrator under § 51.1-707.
"Federal agency" means the federal officer, department, or agency chargedon behalf of the federal government with the particular federal functionsreferred to in this chapter in connection with such term.
"Federal Insurance Contributions Act" means subchapters A and B of Chapter21 of the Internal Revenue Code of 1986, as amended.
"Local employee" means any officer or employee of a political subdivisionand includes "special employees," which means a county or city treasurer,commissioner of revenue, attorney for the Commonwealth, clerk of court,sheriff, and a deputy or employee of any such officer.
"Modification" means an amendment to the original agreement to modifycoverage for coverage groups or to extend coverage to additional coveragegroups consistent with the provisions of Section 218 of the Social SecurityAct and this chapter.
"Plan of agreement" means an agreement between the state social securityadministrator and an employer for the purpose of extending the benefits ofthe Social Security Act to coverage groups within its employ.
"Political subdivision" includes an instrumentality of the Commonwealth orone or more of its political subdivisions, or of the Commonwealth and one ormore of its political subdivisions, but only if such instrumentality is ajuristic entity which is legally separate and distinct from the Commonwealthor a political subdivision and only if its employees are not by virtue oftheir relation to such juristic entity employees of the Commonwealth or apolitical subdivision. "Political subdivision" includes Indian tribes.
"Social Security Act" means the act of Congress approved August 14, 1935,Chapter 531, 49 Statutes 620, officially cited as the "Social SecurityAct," as such act has been and may be amended.
"State employee" means any person who is employed in the service of theCommonwealth but shall not include any member of the General Assembly orlocal employee.
"State social security administrator" means the Director of the VirginiaRetirement System.
"Teacher" means any person who is regularly employed on a salaried basis asa professional or clerical employee of a county, city, or other local publicschool board.
"Wages" means all remuneration for employment, including the cash value ofall remuneration paid in any medium other than cash, except that part of suchremuneration which, even if it were paid for "employment" within themeaning of the Federal Insurance Contributions Act, would not constitute"wages" within the meaning of that act.
(1952, cc. 2, 48, § 51-111.2; 1956, c. 561; 1980, c. 136; 1990, c. 832; 2005,c. 902.)
