As used in this article, unless the context otherwise requires:
"Department" means the department of labor and employment created pursuant to theprovisions of section 24-1-121.
"Employee" means a person performing service which constitutes employment, asdefined in this section, for a political subdivision of the state, as defined in this section.
"Employment" means any service performed by an employee of a political subdivision of the state, except for:
Service which, in the absence of an agreement entered into pursuant to the provisionsof this article, would otherwise constitute "employment" as defined in the social security act;
Service which, pursuant to the provisions of the social security act, may not be included in an agreement between the state and the secretary entered into pursuant to the provisions of this article;
Service in any class of positions the compensation for which is on a fee basis, exceptfor any county sheriff, treasurer, clerk and recorder, judge, and their clerks, deputies, and assistants;
Service in any class of positions filled by popular election if so provided for in theplan submitted by the political subdivision pursuant to the provisions of section 24-53-104; or
Service in any class of positions covered by an existing retirement system which issupported in whole or in part by the state or any of its political subdivisions.
"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 1986", as amended.
"Political subdivision" includes an instrumentality of this state, or of one or more ofits 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 relations to such juristic entity, employees of the state or subdivision. "Political subdivision" does not include a school district.
"Secretary" means the secretary of health and human services and includes any individual to whom the secretary has delegated any of his functions specified in the social security act with respect to coverage pursuant to such act of employees of states and their political subdivisions.
"Sick pay" means any payment made on account of sickness or accident disability ofthe type specified in section 209 (b) or (d) of the social security act.
"Social security act" means the act of congress approved August 14, 1935, chapter531, 49 Stat. 620, officially cited as the "Social Security Act", as amended.
"Wages" means all remuneration for employment, as defined in this section, including the fair cash value of all remuneration paid in any medium other than cash; except that such term does 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 that act.
Source: L. 87: Entire article added, p. 1078, § 2, effective July 1. L. 2000: (4) amended, p. 1863, § 82, effective August 2.