§ 572. Definitions
For the purposes of this chapter:
(1) “Employee” includes an officer of a State or political subdivision thereof;
(2) “Employment” means any service performed by any employee in the employ of the State,
or any political subdivision thereof, for such employer, except (1) service that in
the absence of an agreement entered into under this chapter would constitute “employment”
as defined in the Social Security Act; or (2) service that under the Social Security
Act may not be included in an agreement between the State and the Secretary of Health
and Human Services entered into under this chapter. Service that under the Social
Security Act may be included in an agreement only upon certification by the Governor
in accordance with Section 218(d)(3) or 218(d)(7) of that Act shall be included in
the term “employment” if and when the Governor issues, with respect to such service,
a certificate to the Secretary of Health and Human Services pursuant to subsection 578(b) of this title.
(3) “Federal Insurance Contributions Act” means subchapter A of chapter 9 of the federal
Internal Revenue Code of 1939 and subchapters A and B of chapter 21 of the federal
Internal Revenue Code of 1954, as such codes have been and may from time to time be
amended; and the term “employee tax” means the tax imposed by Section 1400 of such
Code of 1939 and Section 3101 of such Code of 1954.
(4) “Political subdivision” includes an instrumentality of a state, of one or more of
its political subdivisions, or of a state and one or more of its political subdivisions,
but only if such instrumentality is a juristic entity that is legally separate and
distinct from the State or subdivision and only if its employees are not by virtue
of their relation to such juristic entity employees of the State or subdivision.
(5) “Secretary of Health and Human Services” includes any individual to whom the Secretary
of Health and Human Services has delegated any of his or her functions under the Social
Security Act with respect to coverage under such act of employees of states and their
political subdivisions, and with respect to any action taken prior to April 11, 1953,
includes the Federal Security Administrator and any individual to whom such Administrator
had delegated any such function.
(6) “Social Security Act” means the act of Congress approved August 14, 1935, chapter
531, 49 Stat. 620, officially cited as the “Social Security Act,” including regulations
and requirements issued pursuant thereto, as such Act has been and may from time to
time be amended.
(7) “State agency” means the State Treasurer.
(8) “Wages” means all remuneration for employment as defined in subdivision (2) of this
section, including the cash value of all remuneration paid in any medium other than
cash, except that wages shall not include that part of such remuneration that, even
if it were for “employment” within the meaning of the federal Insurance Contributions
Act, would not constitute “wages” within the meaning of that Act. (Amended 1963, No. 164, § 1, eff. June 25, 1963; 2025, No. 18, § 12, eff. May 13, 2025.)