2016 Delaware Code
Title 29 - State Government
CHAPTER 57. SOCIAL SECURITY
§ 5701. Definitions.

As used in this chapter:

(1) "Employee" includes an officer of a state or political subdivision thereof.

(2) "Employment" means any service performed by an employee in the employ of the State, local government, housing authority or any other political subdivision thereof, for such employer, except (i) service which in the absence of an agreement entered into under this chapter would constitute "employment" as defined in the Social Security Act [42 U.S.C. § 301 et seq.], or (ii) service which under the Social Security Act may not be included in an agreement between the State and the Federal Security Administrator entered into under this chapter. Service which under the Social Security Act [42 U.S.C. § 301 et seq.] may be included in an agreement only upon certification by the Governor in accordance with § 218(d)(3) of that Act [42 U.S.C. § 418(d)(3)] 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, Education and Welfare pursuant to subsection (b) of § 5710 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 [26 U.S.C. § 3101 et seq.], as such Codes have been and may from time to time be amended; and the term "employee tax" means the tax imposed by § 1400 of such Code of 1939 and § 3101 of such Code of 1954 [26 U.S.C. § 3101].

(4) "Federal Security Administrator" includes any individual to whom the Federal Security Administrator has delegated any of the Administrator's functions under the Social Security Act [42 U.S.C. § 405(l)] with respect to coverage under such Act of employees of states and their political subdivisions.

(5) "Political subdivisions" includes an instrumentality of a state and 1 or more of its political subdivisions, but only if such instrumentality is a juristic entity which 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; the housing authority continued under Chapter 43 of Title 31 shall be construed to be a political subdivision.

(6) "Secretary of Health, Education and Welfare" includes any individual to whom the Secretary of Health, Education and Welfare has delegated any of the Secretary's functions under the Social Security Act [42 U.S.C. § 405(l)] 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.

(7) "Social Security Act" means the act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620 [42 U.S.C. § 301 et seq.], 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.

(8) "State Agency" means the State Treasurer.

(9) "Wages" means all remuneration for employment as defined in this section, including the cash value of all remuneration paid in any medium other than cash, except that such term shall not include that part of such remuneration which, even if it were for "employment" within the meaning of the Federal Insurance Contributions Act, would not constitute "wages" within the meaning of such Act.

48 Del. Laws, c. 344, § 2; 29 Del. C. 1953, § 5701; 50 Del. Laws, c. 445, §§ 2-4; 57 Del. Laws, c. 741, § 37A; 61 Del. Laws, c. 468, § 2; 70 Del. Laws, c. 186, § 1.;