2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 7. PUBLIC OFFICERS AND EMPLOYEES
88. Pension and Retirement Systems
2004, c 176, §§1 to 4. §88-211 Definitions.

PART VI. FEDERAL SOCIAL SECURITY FOR

PUBLIC EMPLOYEES

Note

Extension of the Social Security Act provisions to East-West Center employees. L 2004, c 176, §§1 to 4.

§88-211 Definitions. For the purposes of this part:

(1) The term "wages" means all remuneration for employment as defined herein, including the cash value of all remuneration paid in any medium other than cash, except that the term shall not include that part of the 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 that Act;

(2) The term "employment" means any service performed by an employee in the employ of the State, or any political subdivision thereof, for such employer except

(A) Service which in the absence of an agreement entered into under this part would constitute "employment" as defined in the Social Security Act; or

(B) Service which under the Social Security Act may not be included in an agreement between the State and the Department of Health and Human Services entered into under this part. Service which under the Social Security Act may be included in an agreement only upon certification by the governor in accordance with section 218(d)(3) 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 section 88-219;

(3) The term "employee" includes an officer of the State or political subdivision thereof;

(4) The term "state agency" means the administrator of the state employees' retirement system;

(5) The term "Secretary of Health and Human Services" includes an individual to whom the Secretary of Health and Human Services has delegated any of the Secretary's functions under the Social Security Act with respect to coverage under the Act of employees of the states and territories and their political subdivisions;

(6) The term "political subdivision" includes an instrumentality of the State, of one or more of its political subdivisions, or of the State and one or more of its political subdivisions, but only if the 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 the juristic entity employees of the State or subdivision;

(7) The term "Social Security Act" means the Act of Congress approved August 14, 1935, chapter 531, 49 Statutes At Large 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;

(8) The term "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 the Code of 1939 and section 3101 of the Code of 1954. [L 1953, c 217, §2; RL 1955, §6-190; am L 1957, c 284, §§2, 3; HRS §88-211; gen ch 1985; am L 1993, c 6, §6; am L 2004, c 176, §5]

Note

United States Department of Health and Human Services renamed.