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Chapter 355

Section 355.01

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Recent History

355.01 MS 1957 [Renumbered 3.29, subdivision 1]
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 it 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    Subd. 2.[Repealed, 2002 c 392 art 8 s 36]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;
(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.
History: 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; 2006 c 271 art 6 s 1