67-11-2 - Definitions.
67-11-2. Definitions.
For the purposes of this chapter:
(1) "Employee" includes an elective or appointive officer or employee of a state orpolitical subdivision thereof.
(2) "Employment" means any service performed by an employee in the employ of thestate, or any political subdivision thereof, for such employer, except:
(a) service which in the absence of an agreement entered into under this chapter wouldconstitute "employment" as defined in the Social Security Act;
(b) service which under the Social Security Act may not be included in an agreementbetween the state and federal security administrator entered into under this chapter;
(c) services of an emergency nature, service in any class or classes of positions thecompensation for which is on a fee basis:
(i) performed by employees of the state; or
(ii) if so provided in the plan submitted under Section 67-11-5, by a political subdivisionof the state, by an employee of such subdivision;
(d) services performed by students employed by a public school, college, or university atwhich they are enrolled and which they are attending on a full-time basis;
(e) part-time services performed by election workers, i.e., judges of election andregistrars; or
(f) services performed by voluntary firemen, except when such services are prescheduledfor a specific period of duty.
(3) "Federal Insurance Contributions Act" means Chapter 21 of the Internal RevenueCode as such Code may be amended.
(4) "Federal security administrator" includes any individual to whom the federal securityadministrator has delegated any of his functions under the Social Security Act with respect tocoverage under such act of employees of states and their political subdivisions.
(5) "Political subdivision" includes an instrumentality of the state, of one or more of itspolitical subdivisions, or of the state and one or more of its political subdivisions, includingleagues or associations thereof, but only if such instrumentality is a juristic entity which is legallyseparate and distinct from the state or subdivision and only if its employees are not by virtue oftheir relation to such juristic entity employees of the state or subdivision. The term shall includelocal districts, special service districts, or authorities created by the Legislature or localgovernments such as, but not limited to, mosquito abatement districts, sewer or water districts,and libraries.
(6) "Sick pay" means payments made to employees on account of sickness or accidentdisability under a sick leave plan of the type outlined in 42 U.S.C. Secs. 409(a)(2) and (3) of theSocial Security Act.
(7) "Social Security Act" means the Act of Congress approved August 14, 1935, Chapter531, 49 Stat. 620, officially cited as the "Social Security Act," (including regulations andrequirements issued pursuant thereto), as such act has been and may from time to time beamended.
(8) "State agency" means the Division of Finance, referred to herein as the state agency.
(9) "Wages" means all remuneration for employment as defined herein, including thecash value of all remuneration paid in any medium other than cash, except that such term shallnot include "sick pay" as that term is defined in this section and shall not include that part of such
remuneration which, even if it were for "employment" within the meaning of the FederalInsurance Contributions Act, would not constitute "wages" within the meaning of that act.
Amended by Chapter 306, 2007 General Session
Amended by Chapter 329, 2007 General Session