§ 51.1-705. Plans of agreement for coverage of employees of politicalsubdivisions.
A. Any political subdivision of the Commonwealth which desires coverage forits employees, shall submit a plan of agreement for extending the benefits ofthe Social Security Act to its employees to the state social securityadministrator for approval. The state social security administrator shallapprove plans of agreement or amendments to plans of agreement that conformto the state social security administrator's rules and policies, except thatno plan of agreement or amendment shall be approved or adopted unless it:
1. Conforms with the requirements of the applicable federal law and with theagreement entered into under § 51.1-702.
2. Provides that all services which constitute employment and are performedin the employ of the political subdivision by any employees thereof shall becovered by the plan of agreement.
3. Specifies the source from which the funds necessary to make the paymentsrequired by subsection C of this section are expected to be derived andcontains reasonable assurance that the source will be adequate for suchpurpose.
4. Provides for the proper and efficient administration of the plan ofagreement.
5. Provides that the political subdivision shall make such reports, in suchform and containing such information, as the state social securityadministrator may require and comply with such provisions as the state socialsecurity administrator or the federal agency may find necessary to ensure thecorrectness and verification of such reports.
B. The state social security administrator shall not finally refuse toapprove a plan of agreement submitted under subsection A without reasonablenotice and opportunity for hearing to each political subdivision affected.
C. Each political subdivision which has a plan of agreement approved underthis section shall pay to the Internal Revenue Service, at such time or timesas may be required by applicable federal law, contributions with respect towages, equal to the applicable taxes which would be imposed by the "Rate ofTax" sections of the Federal Insurance Contributions Act if the servicescovered by the agreement constituted employment within the meaning of thatAct.
D. Every political subdivision required to make payments under subsection Cis authorized to impose upon its employees, as to services which are coveredby an approved plan of agreement, a contribution with respect to wages, notexceeding the amount of tax which would be imposed by the "Rate of Tax"sections of the Federal Insurance Contributions Act if such servicesconstituted employment within the meaning of that Act and to deduct theamount of such contribution from wages. Failure to make such deduction shallnot relieve the employee from liability for such contribution.
(1952, c. 2, § 51-111.5; 1956, c. 561; 1977, c. 620; 1981, c. 479; 1982, c.579; 1984, c. 430; 1990, c. 832; 2005, c. 902.)
§ 51.1-705. Plans of agreement for coverage of employees of politicalsubdivisions.
A. Any political subdivision of the Commonwealth which desires coverage forits employees, shall submit a plan of agreement for extending the benefits ofthe Social Security Act to its employees to the state social securityadministrator for approval. The state social security administrator shallapprove plans of agreement or amendments to plans of agreement that conformto the state social security administrator's rules and policies, except thatno plan of agreement or amendment shall be approved or adopted unless it:
1. Conforms with the requirements of the applicable federal law and with theagreement entered into under § 51.1-702.
2. Provides that all services which constitute employment and are performedin the employ of the political subdivision by any employees thereof shall becovered by the plan of agreement.
3. Specifies the source from which the funds necessary to make the paymentsrequired by subsection C of this section are expected to be derived andcontains reasonable assurance that the source will be adequate for suchpurpose.
4. Provides for the proper and efficient administration of the plan ofagreement.
5. Provides that the political subdivision shall make such reports, in suchform and containing such information, as the state social securityadministrator may require and comply with such provisions as the state socialsecurity administrator or the federal agency may find necessary to ensure thecorrectness and verification of such reports.
B. The state social security administrator shall not finally refuse toapprove a plan of agreement submitted under subsection A without reasonablenotice and opportunity for hearing to each political subdivision affected.
C. Each political subdivision which has a plan of agreement approved underthis section shall pay to the Internal Revenue Service, at such time or timesas may be required by applicable federal law, contributions with respect towages, equal to the applicable taxes which would be imposed by the "Rate ofTax" sections of the Federal Insurance Contributions Act if the servicescovered by the agreement constituted employment within the meaning of thatAct.
D. Every political subdivision required to make payments under subsection Cis authorized to impose upon its employees, as to services which are coveredby an approved plan of agreement, a contribution with respect to wages, notexceeding the amount of tax which would be imposed by the "Rate of Tax"sections of the Federal Insurance Contributions Act if such servicesconstituted employment within the meaning of that Act and to deduct theamount of such contribution from wages. Failure to make such deduction shallnot relieve the employee from liability for such contribution.
(1952, c. 2, § 51-111.5; 1956, c. 561; 1977, c. 620; 1981, c. 479; 1982, c.579; 1984, c. 430; 1990, c. 832; 2005, c. 902.)
§ 51.1-705. Plans of agreement for coverage of employees of politicalsubdivisions.
A. Any political subdivision of the Commonwealth which desires coverage forits employees, shall submit a plan of agreement for extending the benefits ofthe Social Security Act to its employees to the state social securityadministrator for approval. The state social security administrator shallapprove plans of agreement or amendments to plans of agreement that conformto the state social security administrator's rules and policies, except thatno plan of agreement or amendment shall be approved or adopted unless it:
1. Conforms with the requirements of the applicable federal law and with theagreement entered into under § 51.1-702.
2. Provides that all services which constitute employment and are performedin the employ of the political subdivision by any employees thereof shall becovered by the plan of agreement.
3. Specifies the source from which the funds necessary to make the paymentsrequired by subsection C of this section are expected to be derived andcontains reasonable assurance that the source will be adequate for suchpurpose.
4. Provides for the proper and efficient administration of the plan ofagreement.
5. Provides that the political subdivision shall make such reports, in suchform and containing such information, as the state social securityadministrator may require and comply with such provisions as the state socialsecurity administrator or the federal agency may find necessary to ensure thecorrectness and verification of such reports.
B. The state social security administrator shall not finally refuse toapprove a plan of agreement submitted under subsection A without reasonablenotice and opportunity for hearing to each political subdivision affected.
C. Each political subdivision which has a plan of agreement approved underthis section shall pay to the Internal Revenue Service, at such time or timesas may be required by applicable federal law, contributions with respect towages, equal to the applicable taxes which would be imposed by the "Rate ofTax" sections of the Federal Insurance Contributions Act if the servicescovered by the agreement constituted employment within the meaning of thatAct.
D. Every political subdivision required to make payments under subsection Cis authorized to impose upon its employees, as to services which are coveredby an approved plan of agreement, a contribution with respect to wages, notexceeding the amount of tax which would be imposed by the "Rate of Tax"sections of the Federal Insurance Contributions Act if such servicesconstituted employment within the meaning of that Act and to deduct theamount of such contribution from wages. Failure to make such deduction shallnot relieve the employee from liability for such contribution.
(1952, c. 2, § 51-111.5; 1956, c. 561; 1977, c. 620; 1981, c. 479; 1982, c.579; 1984, c. 430; 1990, c. 832; 2005, c. 902.)
