As used in this subchapter:
(1) “Commissioner of Social Security” means any individual to whom the Commissioner of Social Security has delegated any of his or her functions under the Social Security Act, 42 U.S.C. § 301 et seq., with respect to coverage under that act of employees of the state and its political subdivisions;
(2) “Employee” means an officer or an employee of the state or a political subdivision of the state. All public employees of the State of Arkansas and its political subdivisions, for Social Security purposes, shall be deemed employees of the paying political entity for which services are rendered, which entity shall be the proper agency for making the deductions, matching contributions, and report required by this subchapter;
(3) “Employer” means the State of Arkansas and its political subdivisions;
(4) “Employment” means any service performed by an employee in the employ of the state or any political subdivision of the state for his or her employer except:
(A) Services which, in the absence of any agreement entered into under this subchapter, would constitute employment as defined in the Social Security Act, 42 U.S.C. § 301 et seq.; or
(B) Services which, under applicable federal law, may not be included or may have been voluntarily excluded in an agreement between the state and the Commissioner of Social Security entered into under this subchapter;
(5) “Modification” means an amendment to the original federal-state agreement to extend coverage to groups of additional employee classifications consistent with the provisions of section 218 of the Social Security Act, 42 U.S.C. § 301 et seq., and this subchapter;
(6) “Political subdivision” means an instrumentality of the state, of one (1) or more of its political subdivisions, or of the state and one (1) or more of its political subdivisions, but only if its 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) “Section 218 agreement” means the federal-state agreement between the Commissioner of Social Security and the State of Arkansas entered into December 20, 1951, as authorized by the Social Security Enabling Act for the purpose of extending coverage under Title II of the Social Security Act, 42 U.S.C. § 301 et seq.;
(8) “Social Security Act” means the Act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as the “Social Security Act”, as amended, including regulations and requirements issued pursuant thereto; and
(9) [Repealed.]
(10) “Wages” means all remuneration for employment as defined in subdivision (4) of this section, including the cash value of all remuneration paid in any medium other than cash.