2004 Minnesota Statutes

CHAPTER 355. Social security coverage

STATE AND LOCAL

GOVERNMENT EMPLOYEES

  355.01 Definitions. 

    Subdivision 1.    In general.  For the purposes of this 
 chapter, each of the terms defined in this section has the 
 meaning ascribed to them herein.  

    Subd. 2. Repealed, 2002 c 392 art 8 s 36 

    Subd. 2a.    Constitutional officer.  "Constitutional 
 officer" means a person who serves as the governor, lieutenant 
 governor, attorney general, secretary of state, or state 
 auditor, who is duly elected and who was sworn into office. 

    Subd. 2b.    Director.  "Director" means the executive 
 director of the Public Employees Retirement Association. 

    Subd. 2c.    Duluth teacher.  "Duluth teacher" means a 
 person employed by Independent School District No. 709, Duluth, 
 who holds a position covered by the Duluth Teachers Retirement 
 Fund Association established under chapter 354A. 

    Subd. 2d.    Educational employee.  "Educational 
 employee" means an employee of the state of Minnesota or of a 
 public subdivision of the state who performs services in a 
 position covered by the Teachers Retirement Association under 
 chapter 354. 

    Subd. 2e.    Employee.  "Employee" means a person 
 employed by the state of Minnesota or by a political subdivision 
 of the state and includes an officer of the state of Minnesota 
 or of a political subdivision of the state. 

    Subd. 2f.    Employee tax.  "Employee tax" means the tax 
 imposed by section 3101 of the Internal Revenue Code of 1986. 

    Subd. 3.    Employment.  (a) "Employment" means any 
 service performed by an employee in the employ of the state, or 
 any political subdivision thereof, for that employer, except: 

    (1) service which in the absence of an agreement entered 
 into under this chapter, as amended, would constitute 
 "employment" as defined in the Social Security Act; or 

    (2) service which under the Social Security Act is not 
 permitted to be included in an agreement between the state and 
 the federal Secretary of Health and Human Services entered into 
 under this chapter.  

    (b) Service which under the Social Security Act is 
 permitted to be included in an agreement only upon certification 
 by the governor in accordance with section 218(d) (3) of that 
 act must be included in the term "employment" if and when the 
 governor issues, with respect to that service, the appropriate 
 federal certificate to the federal Secretary of Health and Human 
 Services.  

    Subd. 3a.    Federal Insurance Contributions Act.  
 "Federal Insurance Contributions Act" means subchapters A and B 
 of chapter 21 of the Internal Revenue Code of 1986, as amended 
 through December 31, 2000. 

    Subd. 3b.    Governmental employer.  "Governmental 
 employer" means any political subdivision as defined in section 
 218 of the Social Security Act.  The term includes a city, 
 county, town, hospital district, or other body, politic and 
 corporate, located in Minnesota. 

    Subd. 3c.    Higher education employee.  "Higher 
 education employee" means an employee of the state of Minnesota 
 who performs services in a Minnesota State Colleges and 
 Universities system in a position covered by the individual 
 retirement account plan under section 354B.21 and who remains a 
 member of the Teachers Retirement Association for purposes of 
 Social Security coverage only. 

    Subd. 3d.    Hospital employee.  "Hospital employee" 
 means an officer or employee of a public hospital who performs 
 services in a position covered by the Public Employees 
 Retirement Association under chapter 353. 

    Subd. 3e.    Judge.  "Judge" means a judge as defined in 
 section 490.121, subdivision 3. 

    Subd. 3f.    Legislator.  "Legislator" means a member of 
 the legislature who is duly elected and who was sworn into 
 office. 

    Subd. 3g.    Local governmental subdivision.  "Local 
 governmental subdivision" means: 

    (1) a political subdivision as defined in section 218(b) of 
 the Social Security Act; 

    (2) an instrumentality of the state; 

    (3) an instrumentality of one or more of the political 
 subdivisions of the state, including the League of Minnesota 
 Cities; 

    (4) an instrumentality of the state and one or more of its 
 political subdivisions; 

    (5) a governmental subdivision as defined in section 
 353.01, subdivision 6; and 

    (6) any instrumentality established under a joint powers 
 agreement under section 471.59 wherein the instrumentality is 
 responsible for the employment and the payment of the salaries 
 of the employees of the instrumentality. 

    Subd. 3h.    Minneapolis teacher.  "Minneapolis teacher" 
 means a person employed by Special School District No. 1, 
 Minneapolis, who holds a position covered by the Minneapolis 
 Teachers Retirement Fund Association established under chapter 
 354A. 

    Subd. 3i.    Political subdivision.  "Political 
 subdivision" means any political subdivision as defined in 
 section 218(b) of the Social Security Act, and includes any 
 instrumentality of the state, any instrumentality of one or more 
 of its political subdivisions, including the League of Minnesota 
 Municipalities, any instrumentality of the state and one or more 
 of its political subdivisions, and an instrumentality 
 established under a joint powers agreement under section 471.59, 
 wherein the instrumentality is responsible for the employment 
 and payment of the salaries of employees of the instrumentality. 

    Subd. 3j.    Public employee.  "Public employee" means 
 an officer or an employee of a local governmental subdivision of 
 the state who performs services in a position covered by the 
 Public Employees Retirement Association established under 
 chapter 353. 

    Subd. 3k.    Public hospital.  "Public hospital" means a 
 hospital that is owned or operated by a governmental employer or 
 a combination of governmental employers, or a hospital that is 
 an integral part of a governmental employer or of a combination 
 of governmental employers. 

    Subd. 3l.    St. Paul teacher.  "St. Paul teacher" means 
 a person employed by Independent School District No. 625, St. 
 Paul, who holds a position covered by the St. Paul Teachers 
 Retirement Fund Association established under chapter 354A. 

    Subd. 4. Repealed, 2002 c 392 art 8 s 36 

    Subd. 5. Repealed, 2002 c 392 art 8 s 36 

    Subd. 6.    Secretary of Health and Human Services.  
 "Secretary of Health and Human Services" means the secretary of 
 the federal Department of Health and Human Services and includes 
 any individual to whom the Secretary of Health and Human 
 Services has delegated functions under the Social Security Act 
 with respect to coverage of employees of states and their 
 political subdivisions.  

    Subd. 7.  Repealed, 1967 c 687 s 24 

    Subd. 8.    Social Security Act.  "Social Security Act" 
 means the Act of Congress approved August 14, 1935, chapter 531, 
 Statutes at Large, volume 49, page 620, officially cited as the 
 "Social Security Act," as amended (including the relevant 
 regulations and requirements).  

    Subd. 9. Repealed, 2002 c 392 art 8 s 36 

    Subd. 10. Repealed, 2002 c 392 art 8 s 36 

    Subd. 11.    Special authority or district.  "Special 
 authority or district" means a municipal housing and 
 redevelopment authority organized under sections 469.001 to 
 469.047, a soil and water conservation district organized under 
 chapter 103C, a port authority organized under sections 469.048 
 to 469.068, an economic development authority organized under 
 sections 469.090 to 469.108, or a hospital district organized or 
 reorganized under sections 447.31 to 447.37. 

    Subd. 12.    Special authority or district employee.  
 "Special authority or district employee" means an employee, 
 other than an elected official, of a municipal housing and 
 redevelopment authority organized under sections 469.001 to 
 469.047, of a soil and water conservation district organized 
 under chapter 103C, of a port authority organized under sections 
 469.048 to 469.068, of an economic development authority 
 organized under sections 469.090 to 469.108, or of a hospital 
 district organized or reorganized under sections 447.31 to 
 447.37. 

    Subd. 13.    State employee.  "State employee" means an 
 employee of the state of Minnesota or of a political subdivision 
 who performs services in a position covered by the general state 
 employees retirement plan of the Minnesota State Retirement 
 System governed by chapter 352, except any position for which 
 the compensation is on a fee basis. 

    Subd. 14.    Wages.  "Wages" means all remuneration for 
 employment, including the cash value of all remuneration paid in 
 any medium other than cash.  The term does 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. 

    HIST: 1955 c 665 s 2; 1959 c 558 s 1,2; 1967 c 687 s 8; 1973 c 
 507 s 41,45; 1980 c 617 s 47; 1993 c 375 art 8 s 14; 2002 c 243 s 2; 
 2002 c 392 
 art 8 s 1-26; 2003 c 2 art 1 s 45 subd 8; 2003 c 112 art 2 s 50 

  355.02 Agreements. 

    Subdivision 1.    General authority.  (a) The director, 
 with the approval of the governor, is hereby authorized to enter 
 into an agreement on behalf of the state with the federal 
 Secretary of Health and Human Services, consistent with the 
 terms and provisions of this chapter, for the purpose of 
 extending the benefits of the federal old age, survivors, and 
 disability insurance system to employees of the state or any 
 political subdivision thereof with respect to services specified 
 in the agreement which constitute "employment," whenever so 
 specifically authorized by the statutory provisions of this 
 state pertaining to any coverage group of such employees to 
 which the agreement may become applicable under the Social 
 Security Act.  

    (b) Under this specific authorization the agreement may 
 contain those provisions relating to coverage, benefits, 
 contributions, effective date, modification and termination of 
 the agreement, administration, and other appropriate provisions 
 as the director and the federal Secretary of Health and Human 
 Services shall agree upon, but, except as may be otherwise 
 required by or under the Social Security Act as to the services 
 to be covered, such agreement must provide in effect that: 

    (1) benefits will be provided for employees whose services 
 are covered by the agreement (and their dependents and 
 survivors) on the same basis as though those services 
 constituted employment within the meaning of title II of the 
 Social Security Act; 

    (2) the state or other employer will pay to the federal 
 Secretary of the Treasury, at such time or times as may be 
 prescribed under the Social Security Act, contributions with 
 respect to wages, equal to the sum of the taxes which would be 
 imposed by the Federal Insurance Contributions Act if the 
 services covered by the agreement constituted employment within 
 the meaning of that act; 

    (3) the agreement is effective with respect to services in 
 employment covered by the agreement performed after a date 
 specified therein; and 

    (4) all services which constitute employment and are 
 performed in the employ of the state or any of its political 
 subdivisions by employees thereof, may be covered by the 
 agreement whenever so specifically authorized by the statutory 
 provisions of this state pertaining to any coverage group of 
 such employees to which the agreement may become applicable 
 under the Social Security Act.  

    Subd. 2.    Interstate instrumentality.  (a) Any 
 instrumentality jointly created by this state and any other 
 state or states is authorized, upon the granting of like 
 authority by the other state or states, to: 

    (1) enter into an agreement with the federal Secretary of 
 Health and Human Services whereby the benefits of the federal 
 old age, survivors, and disability insurance system are extended 
 to employees of the instrumentality; 

    (2) require its employees to pay (and for that purpose to 
 deduct from their wages) contributions equal to the amounts 
 which they would be required to pay under section 355.03, 
 subdivision 1, if they were covered by an agreement made under 
 subdivision 1; and 

    (3) make payments to the federal Secretary of the Treasury 
 in accordance with that agreement, including payments from its 
 own funds, and otherwise to comply with those agreements.  

    (b) The agreements must, to the extent practicable, be 
 consistent with the terms and provisions of subdivision 1 and 
 other provisions of this chapter. 

    Subd. 3.    Groups covered by Social Security.  The 
 following groups must be covered by an agreement or a 
 modification to an agreement between the director and the 
 federal Secretary of Health and Human Services: 

    (1) constitutional officers; 

    (2) Duluth teachers; 

    (3) educational employees; 

    (4) higher education employees; 

    (5) hospital employees; 

    (6) judges; 

    (7) legislators; 

    (8) Minneapolis teachers; 

    (9) public employees; 

    (10) St. Paul teachers; 

    (11) special authority or district employees; and 

    (12) state employees. 

    HIST: 1955 c 665 s 3; 1959 c 558 s 3,4; 2002 c 243 s 3; 2002 c 
 392 art 8 s 27 

  355.03 Employees and employers, contributions. 

    Subdivision 1.    Employee contribution amount.  Every 
 employee of the state, or of any of its political subdivisions, 
 whose services are covered by the agreement entered into under 
 section 355.02 must pay for the period of the coverage, 
 contributions with respect to wages, equal to the amount of the 
 employee's tax which would be imposed by the Federal Insurance 
 Contributions Act if those services constituted employment 
 within the meaning of that act.  This liability arises in 
 consideration of the employee's retention in the service of the 
 state, or any of its political subdivisions, or the employee's 
 entry upon that service, after April 22, 1955. 

    Subd. 2.    Employee deduction.  The contribution 
 imposed by this section must be collected by the covered 
 employee's employer by deducting the amount of the contribution 
 from wages as and when paid.  The failure to make such deduction 
 does not relieve the employee from liability for such 
 contribution.  

    Subd. 2a.    Employer contribution.  (a) Employer 
 contributions that are required under the agreement must be paid 
 by the applicable employing unit. 

    (b) Employer contributions on behalf of St. Paul teachers, 
 Duluth teachers, Minneapolis teachers, or education employees 
 may be paid from normal school operating funds.  Employer 
 contributions on behalf of state employees must be paid by the 
 applicable department or agency from its appropriation or other 
 revenue, in the same proportion as salaries are paid, and must 
 be charged as an administrative cost of the state governmental 
 unit. 

    (c) Employing units may pay the employer contribution from 
 taxes collected or from other governmental revenue.  An 
 employing unit may include in its tax levy the amount necessary 
 to pay its Social Security obligations.  If the taxes authorized 
 to be levied cause the total levy amount to exceed any 
 limitation on the power of the employing unit to levy taxes, the 
 unit may still levy the necessary amount.  The employing unit, 
 in the event of a deficit, may issue debt obligations, payable 
 in not more than two years, in an amount which may cause its 
 indebtedness to exceed any limitation without holding an 
 election and may levy taxes to amortize the indebtedness.  The 
 authorized Social Security expenditures must not be included in 
 computing the cost of government for purposes of any home rule 
 charter or other charter. 

    (d) If the required employer contribution for Social 
 Security is increased and, as a result of that increase, there 
 is insufficient money available to a state governmental unit, 
 there is appropriated to the state department or agency from the 
 general fund the amount required to meet the deficiency, based 
 on certifications from the director to the commissioner of 
 finance.  The transfer of the appropriated amount may only occur 
 after the commissioner of finance notifies the chair and ranking 
 minority member of the house Committee on Ways and Means and the 
 chair and ranking minority member of the senate Finance 
 Committee of the amount to be transferred. 

    (e) For members of the general state employees retirement 
 plan of the Minnesota State Retirement System who are employed 
 by the State Horticultural Society, the department of Minnesota 
 for the disabled American veterans organization, the Department 
 of Minnesota of the Veterans of Foreign Wars organization, the 
 Minnesota Crop Improvement Association, the Minnesota Historical 
 Society, the Armory Building Commission, and the 
 Minnesota-Wisconsin-Minneapolis-St. Paul survival plan project, 
 the applicable employing unit must pay the employer contribution 
 from any revenue source that it has. 

    Subd. 3.    Adjustments; refunds.  If more or less than 
 the correct amount of the contribution imposed by this section 
 is paid or deducted with respect to any remuneration, proper 
 adjustments, or refund if adjustment is impracticable, must be 
 made, without interest, in such manner and at such times as the 
 director prescribes.  

    Subd. 4.    Delinquent payments.  Delinquent payments 
 that are due under this chapter, with compound interest at the 
 rate of six percent per annum, may be recovered by legal action 
 in a court of competent jurisdiction against an employing unit 
 that is liable for the amount.  The director may request that 
 the delinquent payment and interest amount be deducted from any 
 other money that is payable to the applicable employing unit by 
 any department or agency of the state.  An action for the 
 recovery of delinquent payments is not subject to any statutory 
 provision that would otherwise limit the time within which an 
 action may be commenced. 

    HIST: 1955 c 665 s 4; 1959 c 558 s 5; 1986 c 444; 2002 c 392 
 art 8 s 28 

     355.035 Reimbursement by employing units. 

    An employing unit which employs a member of a covered group 
 must reimburse the director for its pro rata share of the cost 
 of the administration of the agency with respect to Social 
 Security coverage in accordance with the rules of the director 
 pertaining to this reimbursement.  

    HIST: 2002 c 243 s 3; 2002 c 392 art 8 s 29 

     355.036 Reports. 

    An employing unit which employs a member of a covered group 
 must make any reports in the form required and must include the 
 information that the director requires.  An employing unit also 
 must comply with the reporting requirements that the director or 
 the federal Secretary of Health and Human Services may from time 
 to time determine are necessary to ensure the correctness and 
 verification of relevant information. 

    HIST: 2002 c 392 art 8 s 30 

     355.037 Proceeds of special benefit taxes. 

    The proceeds of the special benefit taxes that are 
 authorized to be levied for redevelopment purposes under section 
 469.033, subdivision 6, may be used to defray all or part of the 
 costs incurred by any housing and redevelopment authority under 
 this chapter. 

    HIST: 2002 c 392 art 8 s 31 

  355.04 MS 1957 Renumbered 3.29, subd 4 

  355.04 MS 1992 Repealed, 1994 c 632 art 3 s 65 

  355.05 Rules. 

    The director may promulgate those rules, not inconsistent 
 with the provisions of this chapter, as it finds necessary or 
 appropriate to the efficient administration of the functions 
 with which it is charged under this chapter. 

    HIST: 1955 c 665 s 6; 1959 c 558 s 9; 1985 c 248 s 70; 2002 c 
 392 art 8 s 32 

  355.06 MS 1957 Renumbered 3.29, subd 6 

  355.06 MS 1992 Repealed, 1994 c 632 art 3 s 65 

  355.07 Declaration of policy. 

    (a) In order to extend to employees of the state, its 
 political subdivisions, and its other governmental employers, 
 and to the dependents and survivors of the employees of those 
 employing units, the basic protection accorded to others by the 
 old age, survivors, and disability insurance system embodied in 
 the Social Security Act, it is hereby declared to be the policy 
 of the legislature, subject to the limitations of this chapter, 
 that these steps are taken to provide protection to employees of 
 the state and its political subdivisions on as broad a basis as 
 may be authorized by the legislature and is permitted under the 
 Social Security Act.  

    (b) It is also the policy of the legislature that the 
 protection afforded employees in positions covered by a 
 retirement system on the date an agreement under this chapter is 
 made applicable to service performed in those positions, or 
 receiving periodic benefits under the retirement system at that 
 time, will not be impaired as a result of making the agreement 
 so applicable or as a result of legislative enactment in 
 anticipation thereof when combined with the benefits accorded 
 the employee by the Social Security Act.  

    (c) To this end, the agreement referred to in section 
 355.02 must not be made applicable to any service performed in 
 any position covered by a retirement system unless a referendum 
 is first held by secret ballot in which a majority of "eligible 
 employees," as defined in section 218(d) (3) of the Social 
 Security Act, vote in favor thereof, or unless a retirement 
 system is divided in two divisions or parts, one of which is 
 composed of positions of members of the system who desire 
 coverage and one of which is composed of positions of members of 
 the system who do not desire coverage under section 218(d) (3) 
 of the Social Security Act, in accordance with subsections (6) 
 and (7) thereof.  

    (d) Nothing in any provision of this chapter authorizes the 
 extension of the insurance system established by this chapter, 
 to service in any police officer's or firefighter's position or 
 in any position covered by a retirement system applicable 
 exclusively to positions in one or more law enforcement or fire 
 fighting units, agencies or departments.  

    HIST: 1955 c 665 s 1; 1959 c 558 s 11; 1977 c 429 s 63; 1981 c 
 224 s 142; 2002 c 392 art 8 s 33 

  355.08 Application of Social Security Act. 

    The provisions of the Social Security Act govern relative 
 to employees of the state, its political subdivisions, and its 
 other governmental employers subject to this chapter, anything 
 in this chapter to the contrary notwithstanding.  

    HIST: 1959 c 558 s 12; 2002 c 392 art 8 s 34 

  355.09 Renumbered 3.29, subd 9 

     355.091 Division of retirement plans. 

    (a) The public retirement plans enumerated in paragraph (b) 
 must be divided into two parts in accordance with section 
 218(d)(6)(c) of the Social Security Act, with one part composed 
 of plan members who did not elect Social Security coverage in 
 the applicable referendum and the other part composed of plan 
 members who did elect Social Security coverage in the applicable 
 referendum. 

    (b) The applicable public retirement plans are: 

    (1) the elective state officers retirement plan; 

    (2) the judges retirement plan; 

    (3) the legislators retirement plan; 

    (4) the Minneapolis Teachers Retirement Fund Association; 

    (5) the general employees retirement plan of the Public 
 Employees Retirement Association; 

    (6) the St. Paul Teachers Retirement Fund Association; and 

    (7) the Teachers Retirement Association. 

    (c) Plan participants and persons electing participation 
 under section 354B.21 remain members of the Teachers Retirement 
 Association for purposes of Social Security coverage only, and 
 remain covered by the applicable agreement entered into under 
 section 355.01, but are not members of the Teachers Retirement 
 Association for any other purpose while employed in covered 
 employment. 

    HIST: 2002 c 392 art 8 s 35 

  355.10 Renumbered 3.29, subd 10 

  355.11 MS 1957 Renumbered 3.29, subd 11 

  355.11 MS 2000 Repealed, 2002 c 392 art 8 s 36 

  355.12 Repealed, 2002 c 392 art 8 s 36 

  355.13 Repealed, 2002 c 392 art 8 s 36 

  355.14 Repealed, 2002 c 392 art 8 s 36 

  355.15 Repealed, 2002 c 392 art 8 s 36 

  355.16 Repealed, 2002 c 392 art 8 s 36 

  355.17 Repealed, 2002 c 392 art 8 s 36 

  355.201 Repealed, 2002 c 392 art 8 s 36 

  355.202 Repealed, 2002 c 392 art 8 s 36 

  355.203 Repealed, 2002 c 392 art 8 s 36 

  355.204 Repealed, 2002 c 392 art 8 s 36 

  355.205 Repealed, 2002 c 392 art 8 s 36 

  355.206 Repealed, 2002 c 392 art 8 s 36 

  355.207 Repealed, 2002 c 392 art 8 s 36 

  355.208 Repealed, 2002 c 392 art 8 s 36 

  355.209 Repealed, 2002 c 392 art 8 s 36 

  355.21 Repealed, 2002 c 392 art 8 s 36 

  355.22 Repealed, 2002 c 392 art 8 s 36 

  355.23 Repealed, 2002 c 392 art 8 s 36 

  355.24 Repealed, 2002 c 392 art 8 s 36 

  355.25 Repealed, 2002 c 392 art 8 s 36 

  355.26 Repealed, 2002 c 392 art 8 s 36 

  355.27 Repealed, 2002 c 392 art 8 s 36 

  355.28 Repealed, 2002 c 392 art 8 s 36 

  355.281 Repealed, 2002 c 392 art 8 s 36 

  355.282 Repealed, 2002 c 392 art 8 s 36 

  355.283 Repealed, 2002 c 392 art 8 s 36 

  355.284 Repealed, 2002 c 392 art 8 s 36 

  355.285 Repealed, 2002 c 392 art 8 s 36 

  355.286 Repealed, 2002 c 392 art 8 s 36 

  355.287 Repealed, 2002 c 392 art 8 s 36 

  355.288 Repealed, 2002 c 392 art 8 s 36 

  355.29 Repealed, 2002 c 392 art 8 s 36 

  355.291 Repealed, 2002 c 392 art 8 s 36 

  355.292 Repealed, 2002 c 392 art 8 s 36 

  355.293 Repealed, 2002 c 392 art 8 s 36 

  355.294 Repealed, 2002 c 392 art 8 s 36 

  355.295 Repealed, 2002 c 392 art 8 s 36 

  355.296 Repealed, 2002 c 392 art 8 s 36 

  355.297 Repealed, 2002 c 392 art 8 s 36 

  355.298 Repealed, 2002 c 392 art 8 s 36 

  355.299 Repealed, 2002 c 392 art 8 s 36 

  355.30 Repealed, 2002 c 392 art 8 s 36 

  355.301 Repealed, 1975 c 368 s 51 

  355.302 Repealed, 1981 c 224 s 276 

  355.303 Repealed, 1981 c 224 s 276 

  355.304 Repealed, 1981 c 224 s 276 

  355.305 Repealed, 1981 c 224 s 276 

  355.306 Repealed, 1981 c 224 s 276 

  355.307 Repealed, 1981 c 224 s 276 

  355.308 Repealed, 1981 c 224 s 276 

  355.309 Repealed, 1981 c 224 s 276 

  355.31 Repealed, 1977 c 403 s 13 

  355.311 Repealed, 2002 c 392 art 8 s 36 

  355.32 Repealed, 1977 c 403 s 13 

  355.33 Repealed, 1977 c 403 s 13 

  355.34 Repealed, 1977 c 403 s 13 

  355.35 Repealed, 1977 c 403 s 13 

  355.36 Repealed, 1977 c 403 s 13 

  355.37 Repealed, 1977 c 403 s 13 

  355.38 Repealed, 1977 c 403 s 13 

  355.39 Repealed, 1977 c 403 s 13 

  355.391 Repealed, 2002 c 392 art 8 s 36 

  355.392 Repealed, 2002 c 392 art 8 s 36 

  355.393 Repealed, 2002 c 392 art 8 s 36 

  355.41 Repealed, 2002 c 392 art 8 s 36 

  355.42 Repealed, 2002 c 392 art 8 s 36 

  355.43 Repealed, 2002 c 392 art 8 s 36 

  355.44 Repealed, 2002 c 392 art 8 s 36 

  355.45 Repealed, 2002 c 392 art 8 s 36 

  355.46 Repealed, 2002 c 392 art 8 s 36 

  355.47 Repealed, 1Sp1985 c 12 art 11 s 22 

  355.48 Repealed, 2002 c 392 art 8 s 36 

  355.49 Repealed, 2002 c 392 art 8 s 36 

  355.50 Repealed, 2002 c 392 art 8 s 36 

  355.51 Repealed, 2002 c 392 art 8 s 36 

  355.52 Repealed, 2002 c 392 art 8 s 36 

  355.53 Repealed, 1981 c 224 s 276 

  355.54 Repealed, 2002 c 392 art 8 s 36 

  355.55 Repealed, 2002 c 392 art 8 s 36 

  355.56 Repealed, 2002 c 392 art 8 s 36 

  355.57 Repealed, 2002 c 392 art 8 s 36 

  355.58 Repealed, 2002 c 392 art 8 s 36 

  355.59 Repealed, 2002 c 392 art 8 s 36 

  355.60 Repealed, 2002 c 392 art 8 s 36 

  355.61 Repealed, 2002 c 392 art 8 s 36 

LEGISLATORS AND CONSTITUTIONAL OFFICERS

  355.621 Repealed, 2002 c 392 art 8 s 36 

  355.622 Repealed, 2002 c 392 art 8 s 36 

  355.623 Repealed, 2002 c 392 art 8 s 36 

  355.624 Repealed, 2002 c 392 art 8 s 36 

  355.625 Repealed, 2002 c 392 art 8 s 36 

  355.626 Repealed, 2002 c 392 art 8 s 36 

  355.627 Repealed, 2002 c 392 art 8 s 36 

  355.628 Repealed, 2002 c 392 art 8 s 36 

     355.629 Second Social Security referendum. 

    Subdivision 1.    Election of Social Security coverage.  
 Any member of the legislators retirement plan established under 
 chapter 3A who did not elect coverage under an agreement under 
 section 218(d) of the Social Security Act as provided for in 
 section 355.624 is entitled to elect future Social Security 
 coverage and retroactive coverage for the period consistent with 
 applicable federal law, in a second Social Security referendum.  
 Any member who so elects shall become a member of the 
 coordinated program of the legislators retirement plan under 
 section 3A.15.  The governor shall set a date for the referendum 
 and shall undertake any duties to amend the state's Social 
 Security Act, section 218 agreement, with the Secretary of 
 Health and Human Services. 

    Subd. 2.    Payment of retroactive Social Security taxes. 
  For any service by a legislator who is in office on the date 
 of the agreement or modification of the agreement with the 
 Secretary of Health and Human Services, the executive director 
 of the Minnesota State Retirement System shall cause to be paid 
 an amount for each legislator, including an amount for 
 retroactive coverage, equal to the taxes which would have been 
 imposed on the legislator and state of Minnesota by the Federal 
 Insurance Contributions Act had the service been covered at the 
 time performed.  This payment shall be computed from the date of 
 retroactive coverage to the date that deductions are first taken 
 from the wages of each legislator for Social Security coverage.  
 Before making a payment on behalf of a legislator, the executive 
 director must receive from the legislator the funds necessary to 
 make the payment.  Nothing in this section shall require a 
 legislator to elect retroactive Social Security coverage. 

    Subd. 3.    Deduction from wages.  A legislator who 
 elects Social Security coverage under this section shall have a 
 deduction taken from wages in an amount equal to the employer 
 and employee contributions required by either subdivision 1 or 
 subdivision 2. 

    HIST: 2002 c 392 art 15 s 2 

  355.71 Repealed, 2002 c 392 art 8 s 36 

  355.72 Repealed, 2002 c 392 art 8 s 36 

  355.73 Repealed, 2002 c 392 art 8 s 36 

  355.74 Repealed, 2002 c 392 art 8 s 36 

  355.75 Repealed, 2002 c 392 art 8 s 36 

  355.76 Repealed, 2002 c 392 art 8 s 36 

  355.77 Repealed, 2002 c 392 art 8 s 36 

  355.78 Repealed, 2002 c 392 art 8 s 36 

  355.79 Repealed, 2002 c 392 art 8 s 36 

  355.80 Repealed, 2002 c 392 art 8 s 36 

  355.81 Repealed, 2002 c 392 art 8 s 36 

  355.82 Repealed, 1971 c 295 s 3 

  355.83 Repealed, 1971 c 295 s 3 

  355.84 Repealed, 1971 c 295 s 3 

  355.85 Repealed, 1971 c 295 s 3 

  355.86 Repealed, 1971 c 295 s 3 

  355.87 Repealed, 1971 c 295 s 3 

  355.88 Repealed, 1971 c 295 s 3 

  355.89 Repealed, 1971 c 295 s 3 

  355.90 Repealed, 2002 c 392 art 8 s 36