Plans for Old-Age, Survivors, and Disability Insurance Coverage Submitted by State Political Subdivisions; Contents; Approval; Contributions Required

  1. Law
  2. Georgia Code
  3. Retirement and Pensions
  4. Social Security Coverage for Employees of the State and Political Subdivisions of the State
  5. Plans, Agreements, and Referendums Regarding Social Security Coverage
  6. Plans for Old-Age, Survivors, and Disability Insurance Coverage Submitted by State Political Subdivisions; Contents; Approval; Contributions Required

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  1. Each political subdivision of the state is authorized to submit for approval by the state agency a plan for extending the benefits of Title II of the Social Security Act to employees of such political subdivision. The adjutant general, acting on behalf of the state, is authorized to submit and enter into a similar plan with the state agency for extending such benefits to the civilian employees of the National Guard units of this state, who are, for the purposes of this chapter, deemed to be a separate coverage group as provided for in the federal Social Security Act; provided, however, that nothing contained in this chapter shall be construed to deem or designate the civilian employees of the National Guard units of this state to be employees of this state. Each such plan and any amendments thereof shall be approved by the state agency if it finds that such plan, as amended, is in conformity with such requirements as are provided in regulations of the state agency, except that no such plan shall be approved unless:
    1. It is in conformity with the requirements of the Social Security Act and with the agreement entered into under Code Section 47-18-40;
    2. It provides that all services which constitute employment and are performed in the employ of a political subdivision by employees thereof shall be covered by the plan except that it may exclude services performed by individuals to whom Section 218(c)(3)(C) of the Social Security Act is applicable;
    3. It specifies the sources from which the funds necessary to make the payments required by paragraph (1) of subsection (c) of this Code section and by subsection (d) of this Code section are expected to be derived and contains reasonable assurance that such sources will be adequate for such purpose;
    4. It provides for such methods of administration of the plan by the political subdivision as are found by the state agency to be necessary for the proper and efficient administration of the plan;
    5. It provides that the political subdivision will make such reports in such form and containing such information as the state agency may from time to time require and will comply with such provisions as the state agency or the secretary of health and human services may from time to time find necessary in order to assure the correctness and verification of such reports; and
    6. It authorizes the state agency to terminate the plan in its entirety, in the discretion of the state agency, if it finds that there has been a failure to comply with any provision contained in such plan, such termination to take effect at the expiration of such notice and on such conditions as may be provided by regulations of the state agency and which are consistent with the Social Security Act, provided that such conditions as may be provided by the regulations of the state agency for such termination shall assure that the state shall not incur any debt or loss in relation to any amounts due the state from other provisions of the Social Security Act, including grants in aid for public assistance and for maternal and child welfare.
  2. The state agency shall not finally refuse to approve a plan submitted by a political subdivision under subsection (a) of this Code section and shall not terminate an approved plan without reasonable notice and opportunity for hearings to the political subdivision affected thereby.
  3. Each political subdivision as to which a plan has been approved under this Code section shall pay to the federal Social Security Administration contributions in the amounts and at the rates specified in the applicable agreement entered into by the state agency under Code Section 47-18-40.

(Ga. L. 1953, Nov.-Dec. Sess., p. 294, § 4; Ga. L. 1956, p. 75, § 4; Ga. L. 1956, p. 576, §§ 1, 2; Ga. L. 1963, p. 641, § 1; Ga. L. 1964, p. 304, § 1; Ga. L. 1967, p. 832, § 1; Ga. L. 1982, p. 3, § 47; Ga. L. 1993, p. 1402, § 18; Ga. L. 2000, p. 131, § 1; Ga. L. 2010, p. 863, § 3/SB 296; Ga. L. 2010, p. 1248, § 4/HB 997.)

The 2010 amendments. The first 2010 amendment, effective July 1, 2010, substituted "state treasurer" for "director of the Office of Treasury and Fiscal Services" throughout subsections (e) and (f). The second 2010 amendment, effective July 1, 2010, rewrote subsection (c) and deleted former subsections (d) through (h). See the Code Commission note regarding the effect of these amendments.

Code Commission notes.

- The amendment of this Code section by Ga. L. 2010, p. 863, § 3, irreconcilably conflicted with and was treated as superseded by Ga. L. 2010, p. 1248, § 4. See County of Butts v. Strahan, 151 Ga. 417 (1921); Keener v. McDougall, 232 Ga. 273 (1974).

JUDICIAL DECISIONS

Wages must be paid before payment to fund required.

- There is no obligation on the part of an employer to make payment into the contribution fund unless the employer pays wages in some form to the employee for unless some wages are paid there is nothing from which to deduct. Employees' Retirement Sys. v. Lewis, 109 Ga. App. 476, 136 S.E.2d 518 (1964), overruled on other grounds, Lucas v. Woodward, 240 Ga. 770, 243 S.E.2d 28 (1978).

OPINIONS OF THE ATTORNEY GENERAL

Withholding grant moneys to protect system.

- Appropriated grant moneys allocated to a county may be withheld by the Department of Administrative Services and released to the Employees' Retirement System to protect the system from delinquent social security reports and remittances for which the county is liable. 1975 Op. Att'y Gen. No. 75-65.

Withholding funds designated for road construction purposes is not the sole method under Ga. L. 1953, Nov.-Dec. Sess., p. 294 (see O.C.G.A. Ch. 18, T. 47) by which the Employees' Retirement System may protect itself against political subdivisions which are delinquent in social security reports and remissions. 1975 Op. Att'y Gen. No. 75-65.

Withhold social security taxes for poll officer.

- Election superintendents are required to withhold social security taxes from the compensation of a poll officer unless the county employing the poll officer has made a request to the Employees' Retirement System seeking the $100.00 exclusion permitted by virtue of 42 U.S.C. § 418(c)(8), and the officer earns less than $100.00 per year for the officer's services. 1981 Op. Att'y Gen. No. 81-36.

Judge of small claims court treated as self-employed.

- Judge of the Jones County small claims court is not a county officer of Jones County for purposes of the social security plan and agreement between the Employees' Retirement System and Jones County; rather, as a public official not covered under the agreement and compensated solely on the basis of fees, the judge of the Jones County small claims court would be treated as a self-employed person for purposes of social security coverage and taxation. 1980 Op. Att'y Gen. No. 80-37.

RESEARCH REFERENCES

ALR.

- Unemployment compensation: eligibility of employee laid off according to employer's mandatory retirement plan, 50 A.L.R.3d 880.

Right to unemployment compensation as affected by receipt of social security benefits, 56 A.L.R.3d 552.


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