A. The state social security administrator, with the approval of theGovernor, is hereby authorized to enter on behalf of the Commonwealth into anagreement with the federal agency to extend the benefits of the SocialSecurity Act to employees of the Commonwealth and any political subdivisionthereof, with respect to services specified in the agreement, whichconstitute employment. The agreement may contain such provisions relating tocoverage, benefits, effective date, modification of the agreement,administration, and other appropriate provisions as the state social securityadministrator and federal agency shall agree upon, but, except as may beotherwise required by applicable federal law as to the services to becovered, the agreement shall provide in effect that:
1. Benefits shall be provided for employees whose services are covered by theagreement, and their dependents and survivors, on the same basis as thoughsuch services constituted employment within the meaning of the SocialSecurity Act.
2. The employer shall pay to the Internal Revenue Service, at the timeprescribed by applicable federal law, contributions with respect to wagesequal to the applicable taxes which would be imposed by the "Rate of Tax"sections of the Federal Insurance Contributions Act if the services coveredby the agreement constituted employment within the meaning of that act.
3. All services which constitute employment and are performed in the employof the Commonwealth by state employees shall be covered by the agreement.
4. All services which (i) constitute employment, (ii) are performed in theemploy of a political subdivision, and (iii) are covered by a plan ofagreement which is in conformity with the terms of the agreement and has beenapproved by the state social security administrator, shall be covered by theagreement. Services rendered in the employ of a county, city, or other schoolboard shall be covered by the agreement on the effective date specifiedtherein not prior to January 1, 1951.
5. A political subdivision which is operating under a retirement system whichit finances may continue the same or may apply for coverage of its employeesunder the agreement, or both.
B. The state social security administrator, with the approval of the Board,is authorized to submit and agree to modifications to the agreement relatingto coverage, benefits effective dates, administration, and other appropriateprovisions as the state social security administrator and the federal agencymay agree upon.
(1952, c. 2, § 51-111.3; 1956, c. 561; 1980, c. 647; 1984, c. 430; 1990, c.832; 2005, c. 902.)
A. The state social security administrator, with the approval of theGovernor, is hereby authorized to enter on behalf of the Commonwealth into anagreement with the federal agency to extend the benefits of the SocialSecurity Act to employees of the Commonwealth and any political subdivisionthereof, with respect to services specified in the agreement, whichconstitute employment. The agreement may contain such provisions relating tocoverage, benefits, effective date, modification of the agreement,administration, and other appropriate provisions as the state social securityadministrator and federal agency shall agree upon, but, except as may beotherwise required by applicable federal law as to the services to becovered, the agreement shall provide in effect that:
1. Benefits shall be provided for employees whose services are covered by theagreement, and their dependents and survivors, on the same basis as thoughsuch services constituted employment within the meaning of the SocialSecurity Act.
2. The employer shall pay to the Internal Revenue Service, at the timeprescribed by applicable federal law, contributions with respect to wagesequal to the applicable taxes which would be imposed by the "Rate of Tax"sections of the Federal Insurance Contributions Act if the services coveredby the agreement constituted employment within the meaning of that act.
3. All services which constitute employment and are performed in the employof the Commonwealth by state employees shall be covered by the agreement.
4. All services which (i) constitute employment, (ii) are performed in theemploy of a political subdivision, and (iii) are covered by a plan ofagreement which is in conformity with the terms of the agreement and has beenapproved by the state social security administrator, shall be covered by theagreement. Services rendered in the employ of a county, city, or other schoolboard shall be covered by the agreement on the effective date specifiedtherein not prior to January 1, 1951.
5. A political subdivision which is operating under a retirement system whichit finances may continue the same or may apply for coverage of its employeesunder the agreement, or both.
B. The state social security administrator, with the approval of the Board,is authorized to submit and agree to modifications to the agreement relatingto coverage, benefits effective dates, administration, and other appropriateprovisions as the state social security administrator and the federal agencymay agree upon.
(1952, c. 2, § 51-111.3; 1956, c. 561; 1980, c. 647; 1984, c. 430; 1990, c.832; 2005, c. 902.)
A. The state social security administrator, with the approval of theGovernor, is hereby authorized to enter on behalf of the Commonwealth into anagreement with the federal agency to extend the benefits of the SocialSecurity Act to employees of the Commonwealth and any political subdivisionthereof, with respect to services specified in the agreement, whichconstitute employment. The agreement may contain such provisions relating tocoverage, benefits, effective date, modification of the agreement,administration, and other appropriate provisions as the state social securityadministrator and federal agency shall agree upon, but, except as may beotherwise required by applicable federal law as to the services to becovered, the agreement shall provide in effect that:
1. Benefits shall be provided for employees whose services are covered by theagreement, and their dependents and survivors, on the same basis as thoughsuch services constituted employment within the meaning of the SocialSecurity Act.
2. The employer shall pay to the Internal Revenue Service, at the timeprescribed by applicable federal law, contributions with respect to wagesequal to the applicable taxes which would be imposed by the "Rate of Tax"sections of the Federal Insurance Contributions Act if the services coveredby the agreement constituted employment within the meaning of that act.
3. All services which constitute employment and are performed in the employof the Commonwealth by state employees shall be covered by the agreement.
4. All services which (i) constitute employment, (ii) are performed in theemploy of a political subdivision, and (iii) are covered by a plan ofagreement which is in conformity with the terms of the agreement and has beenapproved by the state social security administrator, shall be covered by theagreement. Services rendered in the employ of a county, city, or other schoolboard shall be covered by the agreement on the effective date specifiedtherein not prior to January 1, 1951.
5. A political subdivision which is operating under a retirement system whichit finances may continue the same or may apply for coverage of its employeesunder the agreement, or both.
B. The state social security administrator, with the approval of the Board,is authorized to submit and agree to modifications to the agreement relatingto coverage, benefits effective dates, administration, and other appropriateprovisions as the state social security administrator and the federal agencymay agree upon.
(1952, c. 2, § 51-111.3; 1956, c. 561; 1980, c. 647; 1984, c. 430; 1990, c.832; 2005, c. 902.)
