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2006 Minnesota Statutes

This is a historical version of this statute chapter. Also view the most recent published version.

Chapter 355. Social Security Coverage

Chapter Sections
Section Headnote

STATE AND LOCALGOVERNMENT EMPLOYEES
355.01DEFINITIONS.
355.02AGREEMENTS.
355.03EMPLOYEES AND EMPLOYERS, CONTRIBUTIONS.
355.035REIMBURSEMENT BY EMPLOYING UNITS.
355.036REPORTS.
355.037PROCEEDS OF SPECIAL BENEFIT TAXES.
355.04MS 1957 Renumbered 3.29, subd 4 355.04 MS 1992 Repealed, 1994 c 632 art 3 s 65
355.05RULES.
355.06MS 1957 Renumbered 3.29, subd 6 355.06 MS 1992 Repealed, 1994 c 632 art 3 s 65
355.07DECLARATION OF POLICY.
355.08APPLICATION OF SOCIAL SECURITY ACT.
355.09Renumbered 3.29, subd 9
355.091DIVISION OF RETIREMENT PLANS.
355.095355.095 OPTIONAL MEDICARE COVERAGE FOR CERTAIN PUBLIC EMPLOYEES.
355.10Renumbered 3.29, subd 10
355.11MS 1957 Renumbered 3.29, subd 11 355.11 MS 2000 Repealed, 2002 c 392 art 8 s 36
355.12Repealed, 2002 c 392 art 8 s 36
355.13Repealed, 2002 c 392 art 8 s 36
355.14Repealed, 2002 c 392 art 8 s 36
355.15Repealed, 2002 c 392 art 8 s 36
355.16Repealed, 2002 c 392 art 8 s 36
355.17Repealed, 2002 c 392 art 8 s 36
355.201Repealed, 2002 c 392 art 8 s 36
355.202Repealed, 2002 c 392 art 8 s 36
355.203Repealed, 2002 c 392 art 8 s 36
355.204Repealed, 2002 c 392 art 8 s 36
355.205Repealed, 2002 c 392 art 8 s 36
355.206Repealed, 2002 c 392 art 8 s 36
355.207Repealed, 2002 c 392 art 8 s 36
355.208Repealed, 2002 c 392 art 8 s 36
355.209Repealed, 2002 c 392 art 8 s 36
355.21Repealed, 2002 c 392 art 8 s 36
355.22Repealed, 2002 c 392 art 8 s 36
355.23Repealed, 2002 c 392 art 8 s 36
355.24Repealed, 2002 c 392 art 8 s 36
355.25Repealed, 2002 c 392 art 8 s 36
355.26Repealed, 2002 c 392 art 8 s 36
355.27Repealed, 2002 c 392 art 8 s 36
355.28Repealed, 2002 c 392 art 8 s 36
355.281Repealed, 2002 c 392 art 8 s 36
355.282Repealed, 2002 c 392 art 8 s 36
355.283Repealed, 2002 c 392 art 8 s 36
355.284Repealed, 2002 c 392 art 8 s 36
355.285Repealed, 2002 c 392 art 8 s 36
355.286Repealed, 2002 c 392 art 8 s 36
355.287Repealed, 2002 c 392 art 8 s 36
355.288Repealed, 2002 c 392 art 8 s 36
355.29Repealed, 2002 c 392 art 8 s 36
355.291Repealed, 2002 c 392 art 8 s 36
355.292Repealed, 2002 c 392 art 8 s 36
355.293Repealed, 2002 c 392 art 8 s 36
355.294Repealed, 2002 c 392 art 8 s 36
355.295Repealed, 2002 c 392 art 8 s 36
355.296Repealed, 2002 c 392 art 8 s 36
355.297Repealed, 2002 c 392 art 8 s 36
355.298Repealed, 2002 c 392 art 8 s 36
355.299Repealed, 2002 c 392 art 8 s 36
355.30Repealed, 2002 c 392 art 8 s 36
355.301Repealed, 1975 c 368 s 51
355.302Repealed, 1981 c 224 s 276
355.303Repealed, 1981 c 224 s 276
355.304Repealed, 1981 c 224 s 276
355.305Repealed, 1981 c 224 s 276
355.306Repealed, 1981 c 224 s 276
355.307Repealed, 1981 c 224 s 276
355.308Repealed, 1981 c 224 s 276
355.309Repealed, 1981 c 224 s 276
355.31Repealed, 1977 c 403 s 13
355.311Repealed, 2002 c 392 art 8 s 36
355.32Repealed, 1977 c 403 s 13
355.33Repealed, 1977 c 403 s 13
355.34Repealed, 1977 c 403 s 13
355.35Repealed, 1977 c 403 s 13
355.36Repealed, 1977 c 403 s 13
355.37Repealed, 1977 c 403 s 13
355.38Repealed, 1977 c 403 s 13
355.39Repealed, 1977 c 403 s 13
355.391Repealed, 2002 c 392 art 8 s 36
355.392Repealed, 2002 c 392 art 8 s 36
355.393Repealed, 2002 c 392 art 8 s 36
355.41Repealed, 2002 c 392 art 8 s 36
355.42Repealed, 2002 c 392 art 8 s 36
355.43Repealed, 2002 c 392 art 8 s 36
355.44Repealed, 2002 c 392 art 8 s 36
355.45Repealed, 2002 c 392 art 8 s 36
355.46Repealed, 2002 c 392 art 8 s 36
355.47Repealed, 1Sp1985 c 12 art 11 s 22
355.48Repealed, 2002 c 392 art 8 s 36
355.49Repealed, 2002 c 392 art 8 s 36
355.50Repealed, 2002 c 392 art 8 s 36
355.51Repealed, 2002 c 392 art 8 s 36
355.52Repealed, 2002 c 392 art 8 s 36
355.53Repealed, 1981 c 224 s 276
355.54Repealed, 2002 c 392 art 8 s 36
355.55Repealed, 2002 c 392 art 8 s 36
355.56Repealed, 2002 c 392 art 8 s 36
355.57Repealed, 2002 c 392 art 8 s 36
355.58Repealed, 2002 c 392 art 8 s 36
355.59Repealed, 2002 c 392 art 8 s 36
355.60Repealed, 2002 c 392 art 8 s 36
355.61Repealed, 2002 c 392 art 8 s 36
355.621Repealed, 2002 c 392 art 8 s 36
355.622Repealed, 2002 c 392 art 8 s 36
355.623Repealed, 2002 c 392 art 8 s 36
355.624Repealed, 2002 c 392 art 8 s 36
355.625Repealed, 2002 c 392 art 8 s 36
355.626Repealed, 2002 c 392 art 8 s 36
355.627Repealed, 2002 c 392 art 8 s 36
355.628Repealed, 2002 c 392 art 8 s 36
355.629SECOND SOCIAL SECURITY REFERENDUM.
355.71Repealed, 2002 c 392 art 8 s 36
355.72Repealed, 2002 c 392 art 8 s 36
355.73Repealed, 2002 c 392 art 8 s 36
355.74Repealed, 2002 c 392 art 8 s 36
355.75Repealed, 2002 c 392 art 8 s 36
355.76Repealed, 2002 c 392 art 8 s 36
355.77Repealed, 2002 c 392 art 8 s 36
355.78Repealed, 2002 c 392 art 8 s 36
355.79Repealed, 2002 c 392 art 8 s 36
355.80Repealed, 2002 c 392 art 8 s 36
355.81Repealed, 2002 c 392 art 8 s 36
355.82Repealed, 1971 c 295 s 3
355.83Repealed, 1971 c 295 s 3
355.84Repealed, 1971 c 295 s 3
355.85Repealed, 1971 c 295 s 3
355.86Repealed, 1971 c 295 s 3
355.87Repealed, 1971 c 295 s 3
355.88Repealed, 1971 c 295 s 3
355.89Repealed, 1971 c 295 s 3
355.90Repealed, 2002 c 392 art 8 s 36

STATE AND LOCALGOVERNMENT EMPLOYEES

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
355.02 MS 1957 [Renumbered 3.29, subd 2]
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, its political subdivisions, and
its other governmental employers, 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 who hold positions covered by a retirement system with respect to
services specified in the agreement which constitute "employment."
(b) 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.
    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. (a) The following groups having coverage
under a retirement plan in section 356.30, subdivision 3, except clauses (4) and (8) 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; and
(11) state employees.
(b) The following groups must be covered prospectively following the referendum in
subdivision 4 and the modification to the state Social Security agreement under subdivision 1:
(1) special authority or district employees in positions covered by a retirement plan provided
by the employer; and
(2) local elected officials of a local governmental subdivision or of a special authority or
district holding positions covered by the defined contribution plan under chapter 353D.
(c) Each local governmental subdivision or special authority or district desiring inclusion
in the state Social Security agreement for groups covered by paragraph (b) must request such
coverage by submitting a formal resolution to the director, including therein the desired starting
date for Social Security coverage.
(d) For purposes of paragraph (b), clause (2), the defined contribution plan of the Public
Employees Retirement Association is considered a separate retirement system with respect to
each local governmental subdivision or special authority or district, and the elected officials in
a local governmental subdivision or in a special authority or district must be treated separately
and independently from the other governmental subdivisions.
    Subd. 4. Referendum. The director shall authorize and supervise a referendum under
section 218(d)(6)(C) of the Social Security Act to be held on the date or dates set by the
local governmental subdivision or by the special authority or district desiring inclusion under
subdivision 3, paragraph (b). The referendum must permit each eligible employee the opportunity
to elect Social Security coverage. The notice of referendum required by section 218(d) of the
Social Security Act must contain a statement sufficient to inform the person of the rights
which accrue under the Social Security Act and the employee contribution rates applicable to
the program. The cost of the referendum must be borne by the governmental subdivision. The
director, on receiving satisfactory evidence that the conditions required by section 218 of the
Social Security Act have been met, must so certify to the Secretary of Health and Human Services.
    Subd. 5. Retroactive Social Security coverage. An employee or elected official who
elects Social Security coverage under subdivision 4 may obtain retroactive coverage for the
period specified in the modification of the agreement if the individual is employed by the local
governmental subdivision or by the special authority or district on the date of the modification of
the agreement. The employee or elected official must pay an amount equal to the taxes which
would have been imposed on the person by the Federal Insurance Contributions Act had the
service been covered at the time performed. The employing local governmental subdivision or
special authority or district must pay the necessary employer contributions for the retroactive
period. Nothing in this section requires an employee or elected official to elect retroactive
Social Security coverage.
History: 1955 c 665 s 3; 1959 c 558 s 3,4; 2002 c 243 s 3; 2002 c 392 art 8 s 27; 2006 c
271 art 6 s 2-5
355.03 MS 1957 [Renumbered 3.29, subd 3]
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.
History: 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.
History: 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.
History: 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.
History: 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 MS 1957 [Renumbered 3.29, subd 5]
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.
History: 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 MS 1957 [Renumbered 3.29, subd 7]
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.
History: 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 MS 1957 [Renumbered 3.29, subd 8]
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.
History: 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.
History: 2002 c 392 art 8 s 35
355.095 OPTIONAL MEDICARE COVERAGE FOR CERTAIN PUBLIC EMPLOYEES.
    Subdivision 1. Agreement. (a) The director, on behalf of the state, its political subdivisions,
and its other governmental employers, is authorized to enter into an agreement with the Secretary
of Health and Human Services to extend the provisions of United States Code, title 42, section
426, 426-1, and 1395c, to the employees in paragraph (b) who meet the requirements of United
States Code, title 42, section 418(v)(2) and who do not have coverage by the federal old age,
survivors, and disability insurance program for that employment under any previous modification
of the agreement or previous Medicare referendum.
(b) The applicable employees are:
(1) employees who are members of one of the retirement plans in section 356.30, subdivision
3, except clauses (4) and (8), based on continuous employment since March 31, 1986; and
(2) employees of a special authority or district who have been continuously employed by the
special authority or district since March 31, 1986.
    Subd. 2. Referendum. (a) Each local governmental subdivision or special authority or
district desiring inclusion in the state Social Security agreement under subdivision 1 must request
such coverage by submitting a formal resolution to the director, including a specification therein
of the desired starting date for Social Security coverage.
(b) The director shall authorize a referendum on the question of extending the provisions
of United States Code, title 42, sections 426, 426-1, and 1395c. The director shall supervise the
referendum in accordance with the requirements of United States Code, title 42, section 418, on
the date or dates set. The cost of the referendum must be borne by the requesting retirement
plan, or the requesting special authority or district. The notice of the referendum provided to
each eligible employee must contain a statement sufficient to inform the person of the rights
available as an employee in Medicare qualified government employment and the employee
contribution rates applicable to the program. The referendum must permit each eligible employee
the opportunity to vote in the referendum in accordance with the requirements in the Social
Security Act. The director, on receiving satisfactory evidence that the conditions specified in
United States Code, title 42, section 418(d)(7) have been met, must so certify to the Secretary of
Health and Human Services.
    Subd. 3. Contributions. Employers must pay the necessary employer contributions and
make the necessary deductions from salary for employees who elect to participate in the federal
Medicare program under this section and as required by federal law.
    Subd. 4. Retroactive Medicare coverage. An individual who obtains Medicare coverage
through the referendum under subdivision 2 may obtain retroactive coverage for the period
specified in the modification of the agreement if employed by the governmental subdivision or by
the special authority or district on the date of the modification of the agreement. The individual
must pay an amount equal to the Medicare taxes which would have been imposed on the
employee had the service been covered at the time performed. The employing local governmental
subdivision or special authority or district must pay the necessary employer contributions for the
retroactive Medicare coverage period. Nothing in this section shall require an employee or elected
official to elect retroactive Medicare coverage.
History: 2006 c 271 art 6 s 6
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]
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.
History: 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]

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569