2014 Kentucky Revised Statutes CHAPTER 61 - GENERAL PROVISIONS AS TO OFFICES AND OFFICERS -- SOCIAL SECURITY FOR PUBLIC EMPLOYEES -- EMPLOYEES RETIREMENT SYSTEM 61.420 Definitions for KRS 61.410 to 61.500.
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61.420 Definitions for KRS 61.410 to 61.500.
For the purpose of KRS 61.410 to 61.500:
(1) "Wages" means all remuneration for employment as defined in subsection (2)
of this section, 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
Federal Insurance Contributions Act, would not constitute "wages" within the
meaning of that act;
(2) "Employment" means any service performed by an employee in the employ of
the Commonwealth, a political subdivision, or an interstate instrumentality, for
those employers, except (a) service of an emergency nature, (b) service which
in the absence of an agreement entered into under KRS 61.410 to 61.500
would constitute "employment" as defined in the Social Security Act, or (c)
service which under the Social Security Act may not be included in any
agreement between the Commonwealth and the commissioner entered into
under KRS 61.410 to 61.500; except that service, the compensation for which
is on a fee basis, may be excluded in any plan approved under KRS 61.410 to
61.500, and provided also, that service in any class or classes of positions, the
exclusion of which is permitted under the Social Security Act, may be excluded
in any plan approved under KRS 61.460;
(3) "Employee" means any person in the service of the Commonwealth, a political
subdivision, or an interstate instrumentality of which the Commonwealth is a
principal and shall include all persons designated officers including those which
are elected and those which are appointed;
(4) "State agency" means the Division of Local Government Services, Office of the
Controller, which agency shall be subject to the authority of the secretary of
finance and administration;
(5) "Political subdivision," in addition to counties, municipal corporations, and
school districts, includes instrumentalities of the Commonwealth, of one (1) or
more of its political subdivisions, or of the Commonwealth and one (1) or more
of its political subdivisions, and any other governmental unit thereof;
(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 that act has been
and may from time to time be amended;
(7) "Federal Insurance Contributions Act" means subchapters A, B, and C of
Chapter 21 of the Federal Internal Revenue Code and all amendments thereto;
(8) "Commissioner" means the Commissioner of Social Security and includes any
individual to whom the commissioner may delegate any of the commissioner's
functions under the Social Security Act; and, with respect to any transactions
regarding insurance coverage occurring prior to April 11, 1953, includes the
federal security administrator and any individual to whom the administrator may
have delegated any of the administrator's functions under the Social Security
Act; and, with respect to any transactions regarding insurance coverage
occurring from April 11, 1953, to March 30, 1995, includes the Secretary of
Health and Human Services and any individual to whom the secretary may
(9)
have delegated any of the secretary's functions under the Social Security Act;
"Insurance coverage" means coverage by the old-age, survivors, disability, and
hospital insurance provisions of the Social Security Act.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 87, effective June 20, 2005. -Amended 1998 Ky. Acts ch. 436, sec. 2, effective July 15, 1998. -- Amended
1994 Ky. Acts ch. 508, sec. 15, effective July 15, 1994. -- Amended 1982 Ky.
Acts ch. 393, sec. 37, effective July 15, 1982. -- Amended 1980 Ky. Acts
ch. 275, sec. 1, effective July 15, 1980. -- Amended 1974 Ky. Acts ch. 74, Art.
VI, sec. 35(4). -- Amended 1962 Ky. Acts ch. 12, sec. 2. -- Amended 1958 Ky.
Acts ch. 135, sec. 1. -- Amended 1956 Ky. Acts ch. 32, sec. 2. -- Created 1951
(1st Extra. Sess.) Ky. Acts ch. 3, sec. 2.
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